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Cross-Framework Mapping

PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)vsNIST AI Risk Management Framework (AI RMF 1.0)

See exactly how PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls map to NIST AI Risk Management Framework (AI RMF 1.0). Pre-computed mappings, identified gaps, and coverage analysis.

8
Controls Mapped
0
Gaps Found
50%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) maps to NIST AI Risk Management Framework (AI RMF 1.0) with 50% coverage across 4 directly mapped controls. Analysis of 8 PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls identifies 4 compliance gaps — primarily concentrated in Quality and Subsequent Events.

Source: TheArtOfService Knowledge Graph | 8 controls analysed | 718 frameworks | 332K+ cross-framework mappings

Control Mappings

Showing 8 of 8 mapped controls across 4 domains. Sign up to explore all 332K+ mappings across 718 frameworks.

Planning and Risk Assessment(2 mappings)

ASTWO-1Audit Planning, Scaling, Risk Assessment, and Integration2 targets
→AIRMF-MAP-02AI Risk Identification
→AIRMF-MAP-03AI Impact Assessment

Entity-Level and Period-End(2 mappings)

ASTWO-3Entity-Level Controls and Period-End Financial Reporting Process2 targets
→AIRMF-MAP-02AI Risk Identification
→AIRMF-MAP-03AI Impact Assessment

Deficiency Assessment(2 mappings)

ASTWO-7Deficiency Evaluation, Material Weakness, and Communication2 targets
→AIRMF-GOV-01AI Risk Management Policies
→AIRMF-MEA-01AI Performance Metrics

Reporting(2 mappings)

ASTWO-8ICFR Opinion, Basis, Definition, Limitations, Combined vs Separate Reports2 targets
→AIRMF-GOV-01AI Risk Management Policies
→AIRMF-MEA-01AI Performance Metrics

Related Comparisons

Other PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) comparisons

PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs ISO/IEC 29147:20184 mappingsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs ISO/IEC 29134:20234 mappingsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs ISO/IEC 27014:20204 mappingsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs ISO/IEC 27557:2022 - Organisational Privacy Risk Management4 mappingsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements4 mappingsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs ASIS SPC.1-2009 - Organizational Resilience Standard4 mappingsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs ISO/IEC 27031:20114 mappingsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs FATF Recommendation 16 - Virtual Asset Travel Rule4 mappings

Other NIST AI Risk Management Framework (AI RMF 1.0) comparisons

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What are the key differences between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST AI Risk Management Framework (AI RMF 1.0)?

PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) has 8 controls across its framework, while NIST AI Risk Management Framework (AI RMF 1.0) covers 52 controls. Direct mapping analysis identifies 4 overlapping controls (50% coverage). The frameworks diverge most significantly in Quality and Subsequent Events, where 1 PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct NIST AI Risk Management Framework (AI RMF 1.0) equivalent.

How many controls map between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST AI Risk Management Framework (AI RMF 1.0)?

Of 8 total PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls, 4 map directly to NIST AI Risk Management Framework (AI RMF 1.0) controls — representing 50% coverage. The remaining 4 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) to NIST AI Risk Management Framework (AI RMF 1.0)?

4 PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct equivalent in NIST AI Risk Management Framework (AI RMF 1.0). The highest concentration of gaps is in Quality and Subsequent Events with 1 unmapped controls. These gaps represent areas where additional controls, policies, or documentation must be created to achieve compliance with both frameworks.

Which control domains have the most gaps between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST AI Risk Management Framework (AI RMF 1.0)?

The domain with the highest gap count is Quality and Subsequent Events (1 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

Related Resources

How to Map Controls Across Frameworks|Multi-Framework Compliance Guide|Compliance Glossary

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