APRA CPS 234SOC 2

APRA CPS 234 covers 27.9% of SOC 2

17 of the 61 controls in SOC 2 are already satisfied by evidence you collected for APRA CPS 234. 44 are genuine gaps. Every claim below was judged against both control sets and then argued against; the ones that did not survive are published further down with the reason each failed.

27.9%
of the target already covered
17
controls evidenced
44
genuine gaps
0
claims rejected in review

This number is directional. It says how much of SOC 2 your APRA CPS 234 evidence satisfies. The reverse pair is a different number, often very different, because a security standard has enormous depth for access control and almost none for lawful basis or data subject rights.

39 candidate mappings were examined and 0 were removed. Signed off 2026-08-19, review level machine verified. Mappings were judged by Claude Code rather than read line by line by a practitioner. Every claim shows its reasoning so you can check it. Ask and a practitioner will review this pair.

Where the gaps are

Coverage is never evenly spread. A source standard usually satisfies one part of a target almost completely and barely touches another, and which part is which is the thing worth knowing before you plan the work.

C - Confidentiality1 of 2 evidenced, 1 to do
CC - Common Criteria (Security)15 of 33 evidenced, 18 to do
P - Privacy1 of 18 evidenced, 17 to do
A - Availability0 of 3 evidenced, 3 to do
PI - Processing Integrity0 of 5 evidenced, 5 to do

Theme level, not control level, deliberately. The per-control list of what is evidenced and what is a gap is the report itself, so publishing it here would be publishing the thing being sold.

Claims that held

A sample. Each one names the control whose evidence does the work, the control it satisfies, and why.

CPS 234 para 20SOC2-C1.1argued against and upheld
Confidential information is identified and protected during receipt, processing, storage

Assets classified by sensitivity, which identifies and maintains the inventory of confidential information.

CPS 234 para 13SOC2-CC1.2argued against and upheld
COSO principle 2: Board exercises oversight responsibility

Board carries ultimate responsibility for information security and must ensure it stays proportionate to threats.

CPS 234 para 14SOC2-CC1.3argued against and upheld
COSO principle 3: Management establishes structures, reporting lines, and authorities

Roles and responsibilities defined for Board, senior management and holders of decision, approval and oversight duties.

CPS 234 para 19SOC2-CC1.5argued against and upheld
COSO principle 5: Holds individuals accountable for internal control responsibilities

Policy framework directs responsibilities of every party obliged to maintain security, establishing individual accountability.

CPS 234 para 19SOC2-CC2.2argued against and upheld
COSO principle 14: Internally communicates information including objectives and responsibilities

Policy framework communicates security responsibilities internally to staff, contractors and consultants.

CPS 234 para 20SOC2-CC3.2argued against and upheld
COSO principle 7: Identifies risks and analyzes to determine how managed

Assets classified by criticality and sensitivity reflecting incident impact, which is risk identification and analysis.

CPS 234 para 31SOC2-CC3.4argued against and upheld
COSO principle 9: Identifies and assesses changes that could impact internal controls

Testing programme sufficiency reassessed on any material change to assets or business environment.

CPS 234 para 17SOC2-CC3.4argued against and upheld
COSO principle 9: Identifies and assesses changes that could impact internal controls

Capability actively maintained as vulnerabilities, threats, assets and business environment change.

Claims that did not hold

Nothing proposed for this pair was rejected in review. That is unusual and worth knowing rather than hiding: it means the candidate set was small and every candidate held.

The full report

Everything above is a sample. The report is every evidenced control and every gap, with the reasoning and the source document behind each one, in a form you can hand to an assessor. $299, emailed immediately.

Buy this crosswalk