Cross-Framework Mapping

SOC 2vsAICPA SOC 3

See exactly how SOC 2 controls map to AICPA SOC 3. Pre-computed mappings, identified gaps, and coverage analysis.

32
Controls Mapped
22
Gaps Found
57%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

SOC 2 maps to AICPA SOC 3 with 57% coverage across 31 directly mapped controls. Analysis of 54 SOC 2 controls identifies 23 compliance gaps — primarily concentrated in P - Privacy.

Source: TheArtOfService Knowledge Graph | 54 controls analysed | 720 frameworks | 432K+ cross-framework mappings

Control Mappings

Showing 20 of 32 mapped controls across 5 domains. Sign up to explore all 432K+ mappings across 720 frameworks.

A - Availability(2 mappings)

SOC2-A1.1Maintains capacity to meet availability commitments
SOC3-AVAILABILITYAvailability Criteria
SOC2-A1.2Environmental protections, data backups, and recovery infrastructure support availability
SOC3-AVAILABILITYAvailability Criteria

C - Confidentiality(1 mappings)

SOC2-C1.1Confidential information is identified and protected during receipt, processing, storage
SOC3-CONFIDConfidentiality

CC - Common Criteria (Security)(17 mappings)

SOC2-CC1.1COSO principle 1: Demonstrates commitment to integrity and ethical values
SOC3-CONTROL-ENVControl Environment
SOC2-CC1.2COSO principle 2: Board exercises oversight responsibility
SOC3-CONTROL-ENVControl Environment
SOC2-CC1.3COSO principle 3: Management establishes structures, reporting lines, and authorities
SOC3-CONTROL-ENVControl Environment
SOC2-CC1.4COSO principle 4: Demonstrates commitment to attract and retain competent individuals
SOC3-CONTROL-ENVControl Environment
SOC2-CC1.5COSO principle 5: Holds individuals accountable for internal control responsibilities
SOC3-CONTROL-ENVControl Environment
SOC2-CC2.1COSO principle 13: Obtains and generates relevant, quality information
SOC3-COMMSCommunication
SOC2-CC2.2COSO principle 14: Internally communicates information including objectives and responsibilities
SOC3-COMMSCommunication
SOC2-CC2.3COSO principle 15: Communicates with external parties regarding matters affecting controls
SOC3-COMMSCommunication
SOC2-CC3.1COSO principle 6: Specifies objectives to identify and assess risks
SOC3-RISK-ASSESSRisk Assessment Process
SOC2-CC3.2COSO principle 7: Identifies risks and analyzes to determine how managed
SOC3-RISK-ASSESSRisk Assessment Process
SOC2-CC3.3COSO principle 8: Considers potential for fraud
SOC3-RISK-ASSESSRisk Assessment Process
SOC2-CC3.4COSO principle 9: Identifies and assesses changes that could impact internal controls
SOC3-RISK-ASSESSRisk Assessment Process
SOC2-CC4.1COSO principle 16: Selects and develops ongoing and separate evaluations
SOC3-MONITORINGMonitoring Controls
SOC2-CC4.2COSO principle 17: Evaluates and communicates deficiencies in a timely manner
SOC3-MONITORINGMonitoring Controls
SOC2-CC5.1COSO principle 10: Selects and develops control activities to mitigate risks
SOC3-MONITORINGMonitoring Controls
SOC2-CC6.1Logical and physical access security for information and assets
SOC3-LOGICAL-ACCESSLogical Access
SOC2-CC6.2Prior to granting access, registration and authorization processes are established
SOC3-LOGICAL-ACCESSLogical Access

+12 more mappings

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What are the key differences between SOC 2 and AICPA SOC 3?

SOC 2 has 54 controls across its framework, while AICPA SOC 3 covers 22 controls. Direct mapping analysis identifies 31 overlapping controls (57% coverage). The frameworks diverge most significantly in P - Privacy, where 12 SOC 2 controls have no direct AICPA SOC 3 equivalent.

How many controls map between SOC 2 and AICPA SOC 3?

Of 54 total SOC 2 controls, 31 map directly to AICPA SOC 3 controls — representing 57% coverage. The remaining 23 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping SOC 2 to AICPA SOC 3?

23 SOC 2 controls have no direct equivalent in AICPA SOC 3. The highest concentration of gaps is in P - Privacy with 12 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 SOC 2 and AICPA SOC 3?

The domain with the highest gap count is P - Privacy (12 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.

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.