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PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)

Self-Assess
United States (PCAOB)
v2007 (current)
8 domains
8 controls

PCAOB Auditing Standard No. 2201 (AS 2201, originally AS 5) establishes requirements for auditing internal control over financial reporting (ICFR) that is integrated with the audit of financial statements of SEC-registered companies. Required by Sarbanes-Oxley Act Section 404(b) for accelerated filers. Covers top-down risk-based approach, evaluating entity-level controls, selecting controls to test, testing design and operating effectiveness, and forming an opinion on ICFR effectiveness.

Verified

PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) is a compliance framework from United States (PCAOB) with 8 domains and 8 controls that map to 138 other frameworks. The largest domains are Controls Testing - Design (1 controls), Controls Testing - Operating (1 controls), Deficiency Assessment (1 controls). Every control below carries what it requires and what an assessor expects to see.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Framework summaries on this platform are AI-assisted interpretations for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.

Framework Domains (8)

Controls Testing - Design

1 controls
Controls in the Controls Testing - Design domain of PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) — 1 controls
CodeTitle
ASTWO-4Walkthroughs, Control Selection, Design Effectiveness Testing

Controls Testing - Operating

1 controls
Controls in the Controls Testing - Operating domain of PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) — 1 controls
CodeTitle
ASTWO-5Operating Effectiveness Testing: Nature, Timing, Extent

Deficiency Assessment

1 controls
Controls in the Deficiency Assessment domain of PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) — 1 controls
CodeTitle
ASTWO-7Deficiency Evaluation, Material Weakness, and Communication

Entity-Level and Period-End

1 controls
Controls in the Entity-Level and Period-End domain of PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) — 1 controls
CodeTitle
ASTWO-3Entity-Level Controls and Period-End Financial Reporting Process

Materiality and Scoping

1 controls
Controls in the Materiality and Scoping domain of PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) — 1 controls
CodeTitle
ASTWO-2Materiality, Significant Accounts, Disclosures, Transaction Flows

Planning and Risk Assessment

1 controls
Controls in the Planning and Risk Assessment domain of PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) — 1 controls
CodeTitle
ASTWO-1Audit Planning, Scaling, Risk Assessment, and Integration

Quality and Subsequent Events

1 controls
Controls in the Quality and Subsequent Events domain of PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) — 1 controls
CodeTitle
ASTWO-6Engagement Quality Review and Subsequent Events

Reporting

1 controls
Controls in the Reporting domain of PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) — 1 controls
CodeTitle
ASTWO-8ICFR Opinion, Basis, Definition, Limitations, Combined vs Separate Reports

Your Compliance Coverage

If you comply with PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR), you already cover:

ISO/IEC 29147:2018

50%

4 controls mapped

Compare →

NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements

50%

4 controls mapped

Compare →

ISO/IEC 27557:2022 - Organisational Privacy Risk Management

50%

4 controls mapped

Compare →

+ 135 more: ASIS SPC.1-2009 - Organizational Resilience Standard (50%), ISO/IEC 27031:2011 (50%)

See all 138 mapped frameworks ↓

Maps to 138 other frameworks

8 total controls
ISO/IEC 29147:2018
4 source controls mapped|2 target controls covered
50%
NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements
4 source controls mapped|2 target controls covered
50%
ISO/IEC 27557:2022 - Organisational Privacy Risk Management
4 source controls mapped|3 target controls covered
50%
ASIS SPC.1-2009 - Organizational Resilience Standard
4 source controls mapped|2 target controls covered
50%
ISO/IEC 27031:2011
4 source controls mapped|2 target controls covered
50%
FATF Recommendation 16 - Virtual Asset Travel Rule
4 source controls mapped|1 target controls covered
50%
Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)
4 source controls mapped|4 target controls covered
50%
FedRAMP Rev 5
4 source controls mapped|2 target controls covered
50%
Florida Digital Bill of Rights (FDBR)
4 source controls mapped|2 target controls covered
50%
French Sapin II Law (Law No. 2016-1691)
4 source controls mapped|3 target controls covered
50%
FTC GLBA Safeguards Rule (16 CFR Part 314)
4 source controls mapped|5 target controls covered
50%
HKMA Cyber Resilience Assessment Framework (C-RAF)
4 source controls mapped|1 target controls covered
50%
IAEA Nuclear Security Series - Computer Security at Nuclear Facilities (NSS-17-T Rev 1)
4 source controls mapped|4 target controls covered
50%
IATF 16949:2016 - Quality Management System for Automotive Production
4 source controls mapped|4 target controls covered
50%
ICAO Annex 17 - Aviation Security (AVSEC)
4 source controls mapped|3 target controls covered
50%
IMO Maritime Cybersecurity Guidelines (MSC-FAL.1/Circ.3/Rev.2)
4 source controls mapped|1 target controls covered
50%
ISMAP (Japan)
4 source controls mapped|1 target controls covered
50%
South Korea PIPA
4 source controls mapped|2 target controls covered
50%
MTCS (Singapore)
4 source controls mapped|2 target controls covered
50%
Nebraska Data Privacy Act
4 source controls mapped|2 target controls covered
50%
Nigeria Data Protection Act 2023 (NDPA)
4 source controls mapped|4 target controls covered
50%
NIST SP 800-144
4 source controls mapped|1 target controls covered
50%
NIST SP 800-145
4 source controls mapped|1 target controls covered
50%
NIST SP 800-146
4 source controls mapped|1 target controls covered
50%
NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security
4 source controls mapped|3 target controls covered
50%
IRM Enterprise Risk Management Framework (Institute of Risk Management)
3 source controls mapped|2 target controls covered
38%
ISO/IEC 30111:2019
2 source controls mapped|1 target controls covered
25%
SWIFT CSCF
2 source controls mapped|1 target controls covered
25%
IEC 62351 - Power Systems Communication Security
2 source controls mapped|1 target controls covered
25%
ISO/IEC 27004:2016
2 source controls mapped|2 target controls covered
25%
ISO 19011
2 source controls mapped|2 target controls covered
25%
ISO 15189:2022 - Medical Laboratories Requirements for Quality and Competence
2 source controls mapped|2 target controls covered
25%
ISO/IEC 27007:2020
2 source controls mapped|1 target controls covered
25%
BRCGS Global Standard for Food Safety Issue 9
2 source controls mapped|3 target controls covered
25%
US Foreign Corrupt Practices Act (FCPA)
2 source controls mapped|1 target controls covered
25%
ISO/IEC 38500:2024 - Governance of IT
2 source controls mapped|3 target controls covered
25%
IEC 60601-1 - Medical Electrical Equipment Safety
2 source controls mapped|2 target controls covered
25%
PCI DSS 4.0
2 source controls mapped|1 target controls covered
25%
Albania Law on Protection of Personal Data (Law No. 9887, 2008, amended 2014)
2 source controls mapped|2 target controls covered
25%
ISO 31000:2018
2 source controls mapped|1 target controls covered
25%
ISO/IEC 29100:2024
2 source controls mapped|1 target controls covered
25%
FDA Quality Management System Regulation (QMSR)
2 source controls mapped|1 target controls covered
25%
GAMP 5 - Good Automated Manufacturing Practice
2 source controls mapped|2 target controls covered
25%
GLBA
2 source controls mapped|1 target controls covered
25%
GLI-33 - Gaming Laboratories International Event Wagering Systems
2 source controls mapped|1 target controls covered
25%
HKMA SPM
2 source controls mapped|1 target controls covered
25%
IATA Operational Safety Audit (IOSA) Standards Manual
2 source controls mapped|1 target controls covered
25%
ICH E6(R3) - Good Clinical Practice
2 source controls mapped|1 target controls covered
25%
ICH Q10 - Pharmaceutical Quality System
2 source controls mapped|2 target controls covered
25%
Israel Protection of Privacy Law (5741-1981)
2 source controls mapped|2 target controls covered
25%
Italy Personal Data Protection Code (Legislative Decree No. 196/2003, amended 2018)
2 source controls mapped|1 target controls covered
25%
ITAR - International Traffic in Arms Regulations
2 source controls mapped|1 target controls covered
25%
ITU Radio Regulations and Space Security Standards
2 source controls mapped|1 target controls covered
25%
MITRE ATT&CK
2 source controls mapped|1 target controls covered
25%
MITRE D3FEND
2 source controls mapped|1 target controls covered
25%
Monetary Authority of Singapore Technology Risk Management Guidelines
2 source controls mapped|1 target controls covered
25%
NATO STANAG 4774 (Confidentiality Metadata Labels) and STANAG 4778 (Metadata Binding)
2 source controls mapped|2 target controls covered
25%
NIST Post-Quantum Cryptography Standards (FIPS 203, 204, 205)
2 source controls mapped|1 target controls covered
25%
NIST SP 800-115 (Technical Guide to Information Security Testing and Assessment)
2 source controls mapped|1 target controls covered
25%
NIST SP 800-123
2 source controls mapped|1 target controls covered
25%
NIST SP 800-137
2 source controls mapped|1 target controls covered
25%
NIST SP 800-61
2 source controls mapped|1 target controls covered
25%
NIST SP 800-63-4
2 source controls mapped|1 target controls covered
25%
Pakistan Personal Data Protection Bill 2023
2 source controls mapped|2 target controls covered
25%
OWASP Top 10:2025
2 source controls mapped|1 target controls covered
25%
OWASP SAMM
2 source controls mapped|1 target controls covered
25%
OWASP MASVS
2 source controls mapped|1 target controls covered
25%
OWASP DevSecOps Maturity Model (DSOMM)
2 source controls mapped|2 target controls covered
25%
OWASP ASVS
2 source controls mapped|1 target controls covered
25%
OSFI B-13
2 source controls mapped|1 target controls covered
25%
OpenSSF Scorecard
2 source controls mapped|1 target controls covered
25%
Open Banking Security
2 source controls mapped|1 target controls covered
25%
OCC Heightened Standards (12 CFR Part 30, Appendix D)
2 source controls mapped|1 target controls covered
25%
O-RAN WG11 Security Specification
2 source controls mapped|3 target controls covered
25%
NRC 10 CFR 73.54 - Nuclear Facility Cybersecurity
2 source controls mapped|2 target controls covered
25%
Notifiable Data Breaches Scheme (Australia)
2 source controls mapped|1 target controls covered
25%
NIST Special Publication 800-34 Revision 1, Contingency Planning Guide for Federal Information Systems
2 source controls mapped|2 target controls covered
25%
NIST SP 800-92
2 source controls mapped|1 target controls covered
25%
NIST SP 800-88
2 source controls mapped|1 target controls covered
25%
Nigeria Data Protection Regulation (NDPR)
2 source controls mapped|1 target controls covered
25%
Vermont Artificial Intelligence and Consumer Data Act (AICDA)
2 source controls mapped|1 target controls covered
25%
US Gramm-Leach-Bliley Act (GLBA) - Higher Education Safeguards Rule
2 source controls mapped|2 target controls covered
25%
UK Defence Standard 05-138 - Cyber Security for Defence Suppliers
2 source controls mapped|1 target controls covered
25%
Privacy Act 1988 (Australia)
2 source controls mapped|1 target controls covered
25%
SQF Code Edition 9 - Safe Quality Food
2 source controls mapped|2 target controls covered
25%
API 1164
2 source controls mapped|2 target controls covered
25%
ISO/IEC 29134:2023
2 source controls mapped|1 target controls covered
25%
AML/CTF Act 2006 (Australia)
2 source controls mapped|1 target controls covered
25%
FDA 21 CFR Part 11
2 source controls mapped|1 target controls covered
25%
Family Educational Rights and Privacy Act (FERPA)
2 source controls mapped|1 target controls covered
25%
FISMA
2 source controls mapped|3 target controls covered
25%
FSSC 22000 - Food Safety System Certification
2 source controls mapped|1 target controls covered
25%
German Supply Chain Due Diligence Act (LkSG)
2 source controls mapped|2 target controls covered
25%
Ghana Cybersecurity Act
2 source controls mapped|2 target controls covered
25%
GLOBALG.A.P. Integrated Farm Assurance (IFA) Standard v6
2 source controls mapped|1 target controls covered
25%
IACS Unified Requirements E26/E27 - Cyber Resilience of Ships and On-Board Systems
2 source controls mapped|1 target controls covered
25%
Iceland Data Protection and Processing of Personal Data Act (Act No. 90/2018)
2 source controls mapped|1 target controls covered
25%
IEEE 1686
2 source controls mapped|2 target controls covered
25%
IEEE 7000
2 source controls mapped|1 target controls covered
25%
India CERT-In Cyber Security Directions 2022
2 source controls mapped|1 target controls covered
25%
India DPDP Act
2 source controls mapped|1 target controls covered
25%
Indiana Consumer Data Protection Act
2 source controls mapped|1 target controls covered
25%
Indonesia PDP Law
2 source controls mapped|1 target controls covered
25%
Iowa Consumer Data Protection Act
2 source controls mapped|1 target controls covered
25%
Jamaica Data Protection Act 2020
2 source controls mapped|1 target controls covered
25%
Japan AI Guidelines
2 source controls mapped|1 target controls covered
25%
Kentucky Consumer Data Protection Act
2 source controls mapped|1 target controls covered
25%
Law No. 172-13 on the Protection of Personal Data
2 source controls mapped|1 target controls covered
25%
Ley Orgánica de Protección de Datos Personales (LOPDP)
2 source controls mapped|1 target controls covered
25%
LGPD
2 source controls mapped|1 target controls covered
25%
Liechtenstein DPA
2 source controls mapped|1 target controls covered
25%
Lloyd's of London Cyber Insurance Requirements and Underwriting Standards
2 source controls mapped|2 target controls covered
25%
Malaysia PDPA 2010
2 source controls mapped|1 target controls covered
25%
MARS-E
2 source controls mapped|1 target controls covered
25%
Maryland Online Data Privacy Act of 2024
2 source controls mapped|1 target controls covered
25%
Mauritius DPA
2 source controls mapped|1 target controls covered
25%
MDS2 (Medical Device)
2 source controls mapped|1 target controls covered
25%
Mexico LFPDPPP
2 source controls mapped|1 target controls covered
25%
Minnesota Consumer Data Privacy Act
2 source controls mapped|1 target controls covered
25%
Montana Consumer Data Privacy Act
2 source controls mapped|1 target controls covered
25%
NAIC Insurance Data Security Model Law (MDL-668)
2 source controls mapped|2 target controls covered
25%
NERC CIP
2 source controls mapped|1 target controls covered
25%
Nevada Gaming Control Board Cybersecurity Requirements
2 source controls mapped|3 target controls covered
25%
New Hampshire Data Privacy Act
2 source controls mapped|1 target controls covered
25%
New Jersey Data Privacy Act
2 source controls mapped|1 target controls covered
25%
New Zealand Information Security Manual (NZISM)
2 source controls mapped|2 target controls covered
25%
Own Risk and Solvency Assessment (ORSA) - NAIC Model Act
2 source controls mapped|2 target controls covered
25%
Oregon Consumer Privacy Act
2 source controls mapped|1 target controls covered
25%
OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)
2 source controls mapped|1 target controls covered
25%
OECD AI Principles
2 source controls mapped|1 target controls covered
25%
NRF Cybersecurity and Data Privacy Framework (National Retail Federation)
2 source controls mapped|1 target controls covered
25%
NIST SP 800-66
2 source controls mapped|1 target controls covered
25%
NIST SP 800-39
2 source controls mapped|1 target controls covered
25%
NIST SP 800-37
2 source controls mapped|2 target controls covered
25%
NIST SP 800-30
2 source controls mapped|3 target controls covered
25%
NIST SP 800-122
2 source controls mapped|1 target controls covered
25%
NIST Privacy Framework
2 source controls mapped|2 target controls covered
25%
Nigeria Open Banking Regulatory Framework (CBN, 2023)
2 source controls mapped|1 target controls covered
25%
Compare PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) with ISO/IEC 29147:2018

What is PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and who does it apply to?

PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) is a compliance framework from United States (PCAOB) with 8 domains and 8 controls. PCAOB Auditing Standard No. 2201 (AS 2201, originally AS 5) establishes requirements for auditing internal control over financial reporting (ICFR) that is integrated with the audit of financial statements of SEC-registered companies. Required by Sarbanes-Oxley Act Section 404(b) for accelerated filers. Covers top-down risk-based approach, evaluating entity-level controls, selecting controls to test, testing design and operating effectiveness, and forming an opinion on ICFR effectiveness. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

What does PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) actually require?

PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) has 8 controls organised across 8 domains. The largest domains are Controls Testing - Design (1 controls), Controls Testing - Operating (1 controls), Deficiency Assessment (1 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

If I already comply with another framework, how much of PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) do I already cover?

PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) maps to 138 other compliance frameworks. The top mapping partners are ISO/IEC 29147:2018 (50% coverage), NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements (50% coverage), ISO/IEC 27557:2022 - Organisational Privacy Risk Management (50% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I implement PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)?

Start your PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 8 controls and track your progress.

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