TheArtOfService
Cross-Framework Mapping

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)vsRegulation (EU) 2023/1115 on deforestation-free supply chains

See exactly how PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls map to Regulation (EU) 2023/1115 on deforestation-free supply chains. 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 Regulation (EU) 2023/1115 on deforestation-free supply chains 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 Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard7 mappings

Other Regulation (EU) 2023/1115 on deforestation-free supply chains comparisons

Australia eSafety Commissioner — Online Safety Expectations for Industry vs Regulation (EU) 2023/1115 on deforestation-free supply chains14 mappingsAustralia Consumer Data Right — Banking (CDR) vs Regulation (EU) 2023/1115 on deforestation-free supply chains14 mappingsNIS2 Directive (Directive (EU) 2022/2555) vs Regulation (EU) 2023/1115 on deforestation-free supply chains14 mappingsNotifiable Data Breaches Scheme (Australia) vs Regulation (EU) 2023/1115 on deforestation-free supply chains14 mappingsFTC Health Breach Notification Rule vs Regulation (EU) 2023/1115 on deforestation-free supply chains14 mappingsUS SEC Digital Assets and Crypto Regulatory Framework vs Regulation (EU) 2023/1115 on deforestation-free supply chains14 mappingsEU Digital Markets Act vs Regulation (EU) 2023/1115 on deforestation-free supply chains13 mappingsUK Product Security and Telecommunications Infrastructure Act (PSTI) vs Regulation (EU) 2023/1115 on deforestation-free supply chains13 mappings

Stop Paying Consultants to Read Spreadsheets

AI-powered compliance intelligence across 693 frameworks — at a fraction of consulting costs.

$0/forever

Free

  • ✓ 693 framework browser
  • ✓ Cross-framework mappings (819K+)
  • ✓ 824 compliance assessments
  • ✓ 3 AI queries & searches per day
Get Started Free
Recommended
$49/month

Professional

  • ✓ Unlimited AI Compliance Advisory
  • ✓ Unlimited full-text search
  • ✓ Framework self-assessment
  • ✓ PDF, Excel & CSV exports
Start 7-Day Free Trial →

Popular framework comparisons

NIST CSF vs NIST 800-53ISO 27001 vs NIST CSFCMMC vs NIST 800-53FedRAMP vs NIST 800-53NIST CSF vs SOC 2HIPAA vs NIST 800-53ISO 27001 vs SOC 2ISO 27001 vs ISO 27701

What are the key differences between PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and Regulation (EU) 2023/1115 on deforestation-free supply chains?

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) has 20 controls across its framework, while Regulation (EU) 2023/1115 on deforestation-free supply chains covers 38 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 Regulation (EU) 2023/1115 on deforestation-free supply chains equivalent.

How many controls map between PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and Regulation (EU) 2023/1115 on deforestation-free supply chains?

Of 20 total PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls, 7 map directly to Regulation (EU) 2023/1115 on deforestation-free supply chains 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 Regulation (EU) 2023/1115 on deforestation-free supply chains?

13 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct equivalent in Regulation (EU) 2023/1115 on deforestation-free supply chains. 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 Regulation (EU) 2023/1115 on deforestation-free supply chains?

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

This platform provides educational compliance tools, not legal, regulatory, or professional compliance advice. Cross-framework mappings are AI-assisted interpretations and do not reproduce or replace official standards. Framework names and trademarks belong to their respective owners. Consult qualified professionals for your specific compliance requirements. See our Terms of Service.