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Cross-Framework Mapping

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)vsOntario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard

See exactly how PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls map to Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard. Pre-computed mappings, identified gaps, and coverage analysis.

12
Controls Mapped
8
Gaps Found
35%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) maps to Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard with 35% coverage across 7 directly mapped controls. Analysis of 20 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls identifies 13 compliance gaps — primarily concentrated in Testing Controls.

Source: TheArtOfService Knowledge Graph | 20 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 12 of 12 mapped controls across 4 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

Planning the Audit(3 mappings)

AS2201.09Role of Risk Assessment3 targets
→EAR-COMP-01Export Compliance Programme
→EU-NIS2-EN-CE-02Supply Chain and SBOM
→HBNR-ENF-01Record-Keeping Requirements

Identifying Controls to Test(3 mappings)

AS2201.22Entity-Level Controls3 targets
→EAR-COMP-01Export Compliance Programme
→EU-NIS2-EN-CE-02Supply Chain and SBOM
→HBNR-ENF-01Record-Keeping Requirements

Evaluating Deficiencies(2 mappings)

AS2201.62Deficiency Evaluation
→US-SEC-DA-CE-02Custody and Reporting
AS2201.69Communication of Deficiencies
→US-SEC-DA-CE-02Custody and Reporting

Reporting(4 mappings)

AS2201.85Opinion on ICFR
→US-SEC-DA-CE-01Platform Compliance
AS2201.87Definition and Limitations of ICFR2 targets
→US-SEC-DA-CE-01Platform Compliance
→US-SEC-DA-CE-02Custody and Reporting
AS2201.90Combined vs Separate Reports
→US-SEC-DA-CE-01Platform Compliance

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 FTC Health Breach Notification Rule7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs SSAE 18 — Attestation Standards (SOC Reporting)7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs Notifiable Data Breaches Scheme (Australia)7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs EU Digital Markets Act7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs UK Product Security and Telecommunications Infrastructure Act (PSTI)7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs EAR — Export Administration Regulations7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs European Accessibility Act (Directive (EU) 2019/882)7 mappingsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) vs Regulation (EU) 2023/1115 on deforestation-free supply chains7 mappings

Other Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard comparisons

NIS2 Directive (Directive (EU) 2022/2555) vs Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard15 mappingsNotifiable Data Breaches Scheme (Australia) vs Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard15 mappingsFTC Health Breach Notification Rule vs Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard15 mappingsUS SEC Digital Assets and Crypto Regulatory Framework vs Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard15 mappingsAustralia Consumer Data Right — Banking (CDR) vs Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard15 mappingsAustralia eSafety Commissioner — Online Safety Expectations for Industry vs Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard15 mappingsEU Digital Markets Act vs Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard14 mappingsUK Product Security and Telecommunications Infrastructure Act (PSTI) vs Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard14 mappings

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What are the key differences between PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard?

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) has 20 controls across its framework, while Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard covers 41 controls. Direct mapping analysis identifies 7 overlapping controls (35% coverage). The frameworks diverge most significantly in Testing Controls, where 4 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard equivalent.

How many controls map between PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard?

Of 20 total PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls, 7 map directly to Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard controls — representing 35% coverage. The remaining 13 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 Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard?

13 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct equivalent in Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard. The highest concentration of gaps is in Testing Controls with 4 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 Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard?

The domain with the highest gap count is Testing Controls (4 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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