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
29
Gaps Found
51%
Coverage

Need this as a report you can hand to an assessor? A coverage crosswalk for this pair can be built to order.

According to the TheArtOfService Compliance Knowledge Graph:

SOC 2 maps to AICPA SOC 3 with 51% coverage across 31 directly mapped controls. Analysis of 61 SOC 2 controls identifies 30 compliance gaps, primarily concentrated in P - Privacy.

Source: TheArtOfService Knowledge Graph | 61 controls analysed | 686 frameworks | 310K+ cross-framework mappings

Control Mappings

Showing 20 of 32 mapped controls across 5 domains. Sign up to explore all 310K+ mappings across 686 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-CC6.1Implements logical access security software, infrastructure and architectures over protected information assets
SOC3-LOGICAL-ACCESSLogical Access
SOC2-CC6.2Prior to granting access, registration and authorization processes are established
SOC3-LOGICAL-ACCESSLogical Access

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Coverage crosswalk

A SOC 2 to AICPA SOC 3 crosswalk, built to order

The table above lists candidate mappings. A crosswalk answers the narrower question you are probably here for: which AICPA SOC 3 controls your existing SOC 2 work already satisfies, which are real gaps, and the reasoning behind every claim so you can check it. One pair, $299, one time.

SOC 2 into AICPA SOC 3
Not published yet

This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.

If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.

AICPA SOC 3 into SOC 2
Not published yet

This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.

If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.

SOC 2 to AICPA SOC 3 (built to order)
$299
per framework pair, one time
  • Every evidenced control, with the reasoning behind it
  • Every gap, with what it requires
  • Its level of review stated plainly, not a bare number

Why this page shows two different percentages. The 51% in the header counts how many SOC 2 controls carry at least one candidate mapping in the graph, before any review. The crosswalk percentage counts something stricter: how many AICPA SOC 3 controls are actually evidenced, after a pass that argued against each mapping and kept only what survived. They answer different questions and they are not meant to agree.

A crosswalk narrows the work. It does not replace an audit, and your assessor may take a different view on individual controls. Mappings between frameworks are judgements, not text printed in either standard, which is why every claim in the report shows its reasoning. Questions go to support@theartofservice.com.

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

SOC 2 has 61 controls across its framework, while AICPA SOC 3 covers 22 controls. Direct mapping analysis identifies 31 overlapping controls (51% coverage). The frameworks diverge most significantly in P - Privacy, where 17 SOC 2 controls have no direct AICPA SOC 3 equivalent.

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

Of 61 total SOC 2 controls, 31 map directly to AICPA SOC 3 controls, representing 51% coverage. The remaining 30 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?

30 SOC 2 controls have no direct equivalent in AICPA SOC 3. The highest concentration of gaps is in P - Privacy with 17 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 (17 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.