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Cross-Framework Mapping

SSAE 18 — Attestation Standards (SOC Reporting)vsPCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)

See exactly how SSAE 18 — Attestation Standards (SOC Reporting) controls map to PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR). Pre-computed mappings, identified gaps, and coverage analysis.

15
Controls Mapped
32
Gaps Found
13%
Coverage

According to the TheArtOfService Compliance Knowledge Graph:

SSAE 18 — Attestation Standards (SOC Reporting) maps to PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) with 13% coverage across 6 directly mapped controls. Analysis of 47 SSAE 18 — Attestation Standards (SOC Reporting) controls identifies 41 compliance gaps — primarily concentrated in SOC 2 — Logical and Physical Access Controls.

Source: TheArtOfService Knowledge Graph | 47 controls analysed | 693 frameworks | 819K+ cross-framework mappings

Control Mappings

Showing 15 of 15 mapped controls across 4 domains. Sign up to explore all 819K+ mappings across 693 frameworks.

SOC 2 — Security (Common Criteria)(4 mappings)

SSAE18-CC3.1CC3.1 — COSO Principle 6: Risk Identification2 targets
→AS2201.09Role of Risk Assessment
→AS2201.22Entity-Level Controls
SSAE18-CC3.2CC3.2 — COSO Principle 7: Risk Analysis2 targets
→AS2201.09Role of Risk Assessment
→AS2201.22Entity-Level Controls

SOC 2 — System Operations and Change Management(3 mappings)

SSAE18-CC7.4CC7.4 — Incident Response3 targets
→AS2201.62Deficiency Evaluation
→AS2201.69Communication of Deficiencies
→AS2201.87Definition and Limitations of ICFR

SOC 2 — Additional Trust Services Categories(3 mappings)

SSAE18-PI1.1PI1.1 — Processing Integrity Definition3 targets
→AS2201.62Deficiency Evaluation
→AS2201.69Communication of Deficiencies
→AS2201.87Definition and Limitations of ICFR

SOC 1 — Internal Controls over Financial Reporting(5 mappings)

SSAE18-SOC1-02Risk Assessment2 targets
→AS2201.09Role of Risk Assessment
→AS2201.22Entity-Level Controls
SSAE18-SOC1-05Control Activities for Financial Processing3 targets
→AS2201.85Opinion on ICFR
→AS2201.87Definition and Limitations of ICFR
→AS2201.90Combined vs Separate Reports

Related Comparisons

Other SSAE 18 — Attestation Standards (SOC Reporting) comparisons

SSAE 18 — Attestation Standards (SOC Reporting) vs TISAX — Trusted Information Security Assessment Exchange17 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs NIST Privacy Framework 1.016 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs CSA CCM v415 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs NIST SP 800-82 Rev 3 — Guide to OT Security15 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs FTC GLBA Safeguards Rule (16 CFR Part 314)14 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs EBA Guidelines on ICT and Security Risk Management (EBA/GL/2024/07)14 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs Oman National Cybersecurity Framework14 mappingsSSAE 18 — Attestation Standards (SOC Reporting) vs SOC for Cybersecurity — Cybersecurity Risk Management Examination14 mappings

Other PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) comparisons

FTC Health Breach Notification Rule vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsNotifiable Data Breaches Scheme (Australia) vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsEU Digital Markets Act vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsUK Product Security and Telecommunications Infrastructure Act (PSTI) vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsEAR — Export Administration Regulations vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsEuropean Accessibility Act (Directive (EU) 2019/882) vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsRegulation (EU) 2023/1115 on deforestation-free supply chains vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappingsOntario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard vs PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)7 mappings

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What are the key differences between SSAE 18 — Attestation Standards (SOC Reporting) and PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)?

SSAE 18 — Attestation Standards (SOC Reporting) has 47 controls across its framework, while PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) covers 20 controls. Direct mapping analysis identifies 6 overlapping controls (13% coverage). The frameworks diverge most significantly in SOC 2 — Logical and Physical Access Controls, where 11 SSAE 18 — Attestation Standards (SOC Reporting) controls have no direct PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) equivalent.

How many controls map between SSAE 18 — Attestation Standards (SOC Reporting) and PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)?

Of 47 total SSAE 18 — Attestation Standards (SOC Reporting) controls, 6 map directly to PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) controls — representing 13% coverage. The remaining 41 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.

What are the compliance gaps when mapping SSAE 18 — Attestation Standards (SOC Reporting) to PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)?

41 SSAE 18 — Attestation Standards (SOC Reporting) controls have no direct equivalent in PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR). The highest concentration of gaps is in SOC 2 — Logical and Physical Access Controls with 11 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 SSAE 18 — Attestation Standards (SOC Reporting) and PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)?

The domain with the highest gap count is SOC 2 — Logical and Physical Access Controls (11 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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