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Cross-Framework Mapping

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)vsUK Product Security and Telecommunications Infrastructure Act (PSTI)

See exactly how PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls map to UK Product Security and Telecommunications Infrastructure Act (PSTI). 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 UK Product Security and Telecommunications Infrastructure Act (PSTI) 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 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 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 UK Product Security and Telecommunications Infrastructure Act (PSTI) comparisons

Australia eSafety Commissioner — Online Safety Expectations for Industry vs UK Product Security and Telecommunications Infrastructure Act (PSTI)14 mappingsAustralia Consumer Data Right — Banking (CDR) vs UK Product Security and Telecommunications Infrastructure Act (PSTI)14 mappingsNIS2 Directive (Directive (EU) 2022/2555) vs UK Product Security and Telecommunications Infrastructure Act (PSTI)14 mappingsNotifiable Data Breaches Scheme (Australia) vs UK Product Security and Telecommunications Infrastructure Act (PSTI)14 mappingsFTC Health Breach Notification Rule vs UK Product Security and Telecommunications Infrastructure Act (PSTI)14 mappingsUS SEC Digital Assets and Crypto Regulatory Framework vs UK Product Security and Telecommunications Infrastructure Act (PSTI)14 mappingsEU Digital Markets Act vs UK Product Security and Telecommunications Infrastructure Act (PSTI)13 mappingsEAR — Export Administration Regulations vs UK Product Security and Telecommunications Infrastructure Act (PSTI)13 mappings

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What are the key differences between PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and UK Product Security and Telecommunications Infrastructure Act (PSTI)?

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) has 20 controls across its framework, while UK Product Security and Telecommunications Infrastructure Act (PSTI) 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 UK Product Security and Telecommunications Infrastructure Act (PSTI) equivalent.

How many controls map between PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) and UK Product Security and Telecommunications Infrastructure Act (PSTI)?

Of 20 total PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls, 7 map directly to UK Product Security and Telecommunications Infrastructure Act (PSTI) 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 UK Product Security and Telecommunications Infrastructure Act (PSTI)?

13 PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls have no direct equivalent in UK Product Security and Telecommunications Infrastructure Act (PSTI). 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 UK Product Security and Telecommunications Infrastructure Act (PSTI)?

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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