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

United States (PCAOB)

v2007 (current)

5 domains

20 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.

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Framework Domains (5)

Evaluating Deficiencies

4 controls

Controls in the Evaluating Deficiencies domain of PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) — 4 controls
Code	Title	Description
AS2201.62	Deficiency Evaluation	Auditors must evaluate the severity of each control deficiency to determine if it is a significant deficiency or materia...
AS2201.65	Material Weakness Determination	A material weakness exists if there is a reasonable possibility of material misstatement not being prevented or detected...
AS2201.69	Communication of Deficiencies	All significant deficiencies and material weaknesses must be communicated in writing to management and the audit committ...
AS2201.70	Impact on Audit Opinion	Material weaknesses require an adverse opinion on the effectiveness of internal control over financial reporting.

Identifying Controls to Test

4 controls

Controls in the Identifying Controls to Test domain of PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) — 4 controls
Code	Title	Description
AS2201.22	Entity-Level Controls	Auditors must evaluate entity-level controls including control environment, risk assessment, and monitoring.
AS2201.28	Significant Accounts and Disclosures	Auditors must identify significant accounts, disclosures, and their relevant assertions for testing.
AS2201.34	Understanding Transaction Flows	Auditors must understand transaction flows to identify where misstatements could arise in financial reporting.
AS2201.39	Selecting Controls to Test	Auditors must select controls that sufficiently address assessed risks of material misstatement for each assertion.

Planning the Audit

4 controls

Controls in the Planning the Audit domain of PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) — 4 controls
Code	Title	Description
AS2201.04	Integration with Financial Statement Audit	The ICFR audit must be planned and performed in coordination with the audit of financial statements.
AS2201.09	Role of Risk Assessment	Auditors must assess fraud risks and their impact on the design and testing of internal controls.
AS2201.10	Scaling the Audit	The nature, timing, and extent of audit procedures should be appropriate for the company's size and complexity.
AS2201.14	Using the Work of Others	The auditor may use work of internal auditors and others but must assess their competence and objectivity.

Reporting

4 controls

Controls in the Reporting domain of PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) — 4 controls
Code	Title	Description
AS2201.85	Opinion on ICFR	The auditor's report must include a section titled Opinion on Internal Control Over Financial Reporting.
AS2201.86	Basis for Opinion	The report must describe the basis for the auditor's opinion including the scope and nature of the audit.
AS2201.87	Definition and Limitations of ICFR	The report must describe the definition and inherent limitations of internal control over financial reporting.
AS2201.90	Combined vs Separate Reports	Auditors may issue a combined report on ICFR and financial statements or separate reports.

Testing Controls

4 controls

Controls in the Testing Controls domain of PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) — 4 controls
Code	Title	Description
AS2201.42	Design Effectiveness Testing	Auditors must evaluate whether controls are suitably designed to prevent or detect material misstatements.
AS2201.44	Operating Effectiveness Testing	Auditors must test operating effectiveness to determine whether controls operated as designed over the period.
AS2201.46	Nature of Tests	Tests include inquiry, observation, inspection of documents, and reperformance of control procedures.
AS2201.52	Timing of Tests	Auditors must obtain evidence about control effectiveness for a sufficient period to support the opinion.

Maps to 570 other frameworks

20 total controls

FTC Health Breach Notification Rule

7 source controls mapped|7 target controls covered

35%

SSAE 18 — Attestation Standards (SOC Reporting)

7 source controls mapped|6 target controls covered

35%

Notifiable Data Breaches Scheme (Australia)

7 source controls mapped|6 target controls covered

35%

EU Digital Markets Act

7 source controls mapped|5 target controls covered

35%

UK Product Security and Telecommunications Infrastructure Act (PSTI)

7 source controls mapped|5 target controls covered

35%

EAR — Export Administration Regulations

7 source controls mapped|5 target controls covered

35%

European Accessibility Act (Directive (EU) 2019/882)

7 source controls mapped|5 target controls covered

35%

EU Deforestation-Free Products Regulation (EUDR)

7 source controls mapped|5 target controls covered

35%

Ontario Accessibility for Ontarians with Disabilities Act (AODA) — IASR Web Standard

7 source controls mapped|5 target controls covered

35%

EU NIS2 Directive — Energy Sector Cybersecurity Requirements (Directive 2022/2555)

7 source controls mapped|5 target controls covered

35%

US ITAR and EAR — Export Control and Data Security

7 source controls mapped|5 target controls covered

35%

US SEC Digital Assets and Crypto Regulatory Framework

7 source controls mapped|7 target controls covered

35%

Australia Consumer Data Right — Banking (CDR)

7 source controls mapped|5 target controls covered

35%

Australia eSafety Commissioner — Online Safety Expectations for Industry

7 source controls mapped|5 target controls covered

35%

AS9100D:2016 — Quality Management Systems for Aviation, Space, and Defence

5 source controls mapped|2 target controls covered

25%

3GPP Security Architecture (TS 33.501 — 5G Security)

5 source controls mapped|6 target controls covered

25%

ISO/IEC 27557:2022 — Organisational Privacy Risk Management

5 source controls mapped|6 target controls covered

25%

CFTC System Safeguards (17 CFR 37, 38, 39, 49)

5 source controls mapped|5 target controls covered

25%

ISO/IEC 27031:2011

5 source controls mapped|2 target controls covered

25%

ISO/IEC 29147:2018

5 source controls mapped|4 target controls covered

25%

SQF Code Edition 9 — Safe Quality Food

5 source controls mapped|3 target controls covered

25%

ASIS SPC.1-2009 — Organizational Resilience Standard

5 source controls mapped|2 target controls covered

25%

DFARS 252.204-7012 — Safeguarding Covered Defense Information

5 source controls mapped|4 target controls covered

25%

Connecticut Data Privacy Act (CTDPA)

5 source controls mapped|5 target controls covered

25%

Illinois Biometric Information Privacy Act (BIPA)

5 source controls mapped|4 target controls covered

25%

NAIC Insurance Data Security Model Law (MDL-668)

5 source controls mapped|8 target controls covered

25%

Modern Slavery Act 2018 (Australia)

5 source controls mapped|4 target controls covered

25%

ISO/IEC 29134:2023

5 source controls mapped|5 target controls covered

25%

ISO/IEC 27014:2020

5 source controls mapped|4 target controls covered

25%

EMV 3-D Secure (3DS2) — Payment Authentication Protocol

5 source controls mapped|4 target controls covered

25%

NIST AI Risk Management Framework (AI RMF 1.0)

5 source controls mapped|5 target controls covered

25%

NIST AI 600-1 Generative AI Profile

5 source controls mapped|5 target controls covered

25%

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

5 source controls mapped|4 target controls covered

25%

TNFD Recommendations

5 source controls mapped|5 target controls covered

25%

AASB S2 Climate-related Disclosures

5 source controls mapped|5 target controls covered

25%

ILO Nursing Personnel Convention C149 (1977)

5 source controls mapped|4 target controls covered

25%

CIRCIA (Cyber Incident Reporting for Critical Infrastructure Act)

5 source controls mapped|4 target controls covered

25%

ISO 27017

5 source controls mapped|2 target controls covered

25%

China Personal Information Protection Law (PIPL)

5 source controls mapped|4 target controls covered

25%

HKMA Cyber Resilience Assessment Framework (C-RAF)

5 source controls mapped|3 target controls covered

25%

UK GDPR (UK General Data Protection Regulation)

5 source controls mapped|2 target controls covered

25%

Science Based Targets initiative (SBTi) Corporate Standard

5 source controls mapped|2 target controls covered

25%

IATF 16949:2016 — Quality Management System for Automotive Production

5 source controls mapped|4 target controls covered

25%

Singapore Cybersecurity Act 2018

5 source controls mapped|2 target controls covered

25%

ISO 8000 — Data Quality

5 source controls mapped|4 target controls covered

25%

ISMAP (Japan)

5 source controls mapped|2 target controls covered

25%

FATF Recommendation 16 — Virtual Asset Travel Rule

5 source controls mapped|4 target controls covered

25%

EU GMP Annex 11 — Computerised Systems

5 source controls mapped|4 target controls covered

25%

CSA STAR (Security, Trust, Assurance, and Risk)

5 source controls mapped|4 target controls covered

25%

Vietnam Law on Cybersecurity (No. 24/2018/QH14)

5 source controls mapped|6 target controls covered

25%

South Korea Personal Information Protection Act (PIPA)

5 source controls mapped|6 target controls covered

25%

AWWA Cybersecurity Guidance for the Water Sector (American Water Works Association)

5 source controls mapped|2 target controls covered

25%

Trinidad and Tobago Data Protection Act 2011

5 source controls mapped|5 target controls covered

25%

Botswana Data Protection Act (2024)

5 source controls mapped|6 target controls covered

25%

Czech Republic Act on Personal Data Processing (Act No. 110/2019 Sb.)

5 source controls mapped|5 target controls covered

25%

AS9100D — Aerospace Quality Management System

5 source controls mapped|3 target controls covered

25%

ISO/IEC 27003:2017

5 source controls mapped|3 target controls covered

25%

CCSDS 350.0-G-3 — Space Communications Security (Consultative Committee for Space Data Systems)

5 source controls mapped|2 target controls covered

25%

MTCS — Multi-Tier Cloud Security (Singapore)

5 source controls mapped|3 target controls covered

25%

Bermuda Monetary Authority (BMA) Cyber Risk Management Code of Conduct

5 source controls mapped|2 target controls covered

25%

COSO Internal Control — Integrated Framework (2013)

5 source controls mapped|5 target controls covered

25%

SSAE 18 SOC 1 — Report on Controls at a Service Organisation (ICFR)

5 source controls mapped|4 target controls covered

25%

BREEAM — Building Research Establishment Environmental Assessment Method

5 source controls mapped|2 target controls covered

25%

AICPA Privacy Management Framework (PMF)

5 source controls mapped|3 target controls covered

25%

Singapore Government Instruction Manual on ICT&SS Management (IM8)

5 source controls mapped|3 target controls covered

25%

NIST Cybersecurity Framework 2.0

5 source controls mapped|4 target controls covered

25%

ISO 41001:2018 — Facility Management Systems

5 source controls mapped|4 target controls covered

25%

ISO 39001:2012 — Road Traffic Safety Management

5 source controls mapped|4 target controls covered

25%

ISO 50001:2018 — Energy Management Systems

5 source controls mapped|4 target controls covered

25%

ISO 22313:2020 — Guidance on Business Continuity Management Systems

5 source controls mapped|4 target controls covered

25%

GLI-33 — Gaming Laboratories International Event Wagering Systems

5 source controls mapped|4 target controls covered

25%

EIOPA Guidelines on ICT Security and Governance (2020)

5 source controls mapped|3 target controls covered

25%

TISAX — Trusted Information Security Assessment Exchange

5 source controls mapped|3 target controls covered

25%

Telecommunications Sector Security Reforms (TSSR)

5 source controls mapped|3 target controls covered

25%

Defence Security Principles Framework (DSPF)

5 source controls mapped|5 target controls covered

25%

Protective Security Policy Framework (PSPF) Release 2024

5 source controls mapped|5 target controls covered

25%

ISO/IEC 23894:2023

5 source controls mapped|6 target controls covered

25%

EU Anti-Money Laundering Directive (AMLD6 / Directive 2018/1673)

5 source controls mapped|6 target controls covered

25%

Privacy by Design (PbD) — Seven Foundational Principles

5 source controls mapped|2 target controls covered

25%

BS 65000:2014 — Guidance on Organizational Resilience

5 source controls mapped|2 target controls covered

25%

NIST SP 800-145

5 source controls mapped|2 target controls covered

25%

NIST SP 800-144

5 source controls mapped|2 target controls covered

25%

ASEAN Data Management Framework

5 source controls mapped|5 target controls covered

25%

Florida Digital Bill of Rights (FDBR)

5 source controls mapped|4 target controls covered

25%

IAEA Nuclear Security Series — Computer Security at Nuclear Facilities (NSS-17-T Rev 1)

5 source controls mapped|5 target controls covered

25%

C5 (Germany)

5 source controls mapped|2 target controls covered

25%

FTC GLBA Safeguards Rule (16 CFR Part 314)

5 source controls mapped|5 target controls covered

25%

Azure Security Benchmark

5 source controls mapped|2 target controls covered

25%

CISA ICS-CERT Advisories and Industrial Control Systems Security Guidelines

5 source controls mapped|3 target controls covered

25%

NIS2 Directive Implementing Acts

5 source controls mapped|5 target controls covered

25%

FBI CJIS Security Policy

5 source controls mapped|3 target controls covered

25%

FedRAMP Rev 5

5 source controls mapped|8 target controls covered

25%

GAMP 5 — Good Automated Manufacturing Practice

5 source controls mapped|5 target controls covered

25%

NIST SP 800-190

5 source controls mapped|2 target controls covered

25%

Chile Personal Data Protection Law (Law No. 21.719)

5 source controls mapped|4 target controls covered

25%

EU Union Customs Code (UCC) — Data Protection and Security Provisions (Regulation 952/2013)

5 source controls mapped|4 target controls covered

25%

South Korea ISMS-P

5 source controls mapped|2 target controls covered

25%

NRC 10 CFR 73.54 — Nuclear Facility Cybersecurity

5 source controls mapped|6 target controls covered

25%

NIST SP 800-146

5 source controls mapped|2 target controls covered

25%

UK Telecommunications (Security) Act 2021

5 source controls mapped|4 target controls covered

25%

Laos Law on Prevention and Combating Cybercrime (2015)

5 source controls mapped|6 target controls covered

25%

FAA Cybersecurity Framework for Aviation

5 source controls mapped|8 target controls covered

25%

Papua New Guinea National Cybersecurity Policy & Cybercrime Act (2016)

5 source controls mapped|5 target controls covered

25%

Japan FSA Cybersecurity Guidelines for Financial Institutions

5 source controls mapped|5 target controls covered

25%

RBI Cybersecurity Framework for Banks

5 source controls mapped|5 target controls covered

25%

Kuwait National Cybersecurity Framework

5 source controls mapped|5 target controls covered

25%

ISO 27018

5 source controls mapped|2 target controls covered

25%

NIST SP 800-82 Rev 3 — Guide to OT Security

5 source controls mapped|4 target controls covered

25%

South Korea PIPA

5 source controls mapped|2 target controls covered

25%

AWS Well-Architected Security Pillar

5 source controls mapped|2 target controls covered

25%

ISO 26262:2018 — Functional Safety for Road Vehicles

5 source controls mapped|2 target controls covered

25%

PAS 1192-5:2015 — Security-Minded Approach to BIM and Digital Built Environments

5 source controls mapped|4 target controls covered

25%

Canada ITSG-33 — IT Security Risk Management

5 source controls mapped|4 target controls covered

25%

New Zealand Information Security Manual (NZISM)

5 source controls mapped|4 target controls covered

25%

MARS-E — Minimum Acceptable Risk Standards for Exchanges

5 source controls mapped|4 target controls covered

25%

South Korea Cloud Security Assurance Program (CSAP)

5 source controls mapped|4 target controls covered

25%

IRM Enterprise Risk Management Framework (Institute of Risk Management)

5 source controls mapped|4 target controls covered

25%

SANS Incident Handler's Handbook and PICERL Methodology

5 source controls mapped|2 target controls covered

25%

EBA Guidelines on ICT and Security Risk Management (EBA/GL/2019/04)

5 source controls mapped|4 target controls covered

25%

Barbados Data Protection Act 2019

5 source controls mapped|2 target controls covered

25%

Sri Lanka Personal Data Protection Act (No. 9 of 2022)

5 source controls mapped|2 target controls covered

25%

French Sapin II Law (Law No. 2016-1691)

5 source controls mapped|3 target controls covered

25%

SEC Climate Disclosure Rule

5 source controls mapped|2 target controls covered

25%

EN 50126/50128/50129 — Railway RAMS and Safety

5 source controls mapped|5 target controls covered

25%

US OFAC Sanctions Compliance Framework

5 source controls mapped|4 target controls covered

25%

MTCS (Singapore)

5 source controls mapped|2 target controls covered

25%

Switzerland New Federal Act on Data Protection (nFADP/nDSG, 2023)

5 source controls mapped|2 target controls covered

25%

IMO Maritime Cybersecurity Guidelines (MSC-FAL.1/Circ.3/Rev.2)

5 source controls mapped|2 target controls covered

25%

CAIQ (CSA)

5 source controls mapped|2 target controls covered

25%

EU NIS2 Directive — Transport Sector Requirements

5 source controls mapped|3 target controls covered

25%

ISO/IEC 30111:2019

3 source controls mapped|3 target controls covered

15%

ISO/IEC 38500:2024 — Governance of IT

3 source controls mapped|3 target controls covered

15%

ISO/IEC 23837 — Security Requirements for Quantum Key Distribution

3 source controls mapped|3 target controls covered

15%

ISO/IEC 29100:2024

3 source controls mapped|3 target controls covered

15%

ISO/IEC 27400:2022

3 source controls mapped|3 target controls covered

15%

ISO/IEC 27011:2024

3 source controls mapped|3 target controls covered

15%

FCC Customer Proprietary Network Information (CPNI) and Data Breach Rules (47 CFR 64.2001-2011)

3 source controls mapped|3 target controls covered

15%

ISO/IEC 29115:2023 — Entity Authentication Assurance Framework

3 source controls mapped|1 target controls covered

15%

IEC 60601-1 — Medical Electrical Equipment Safety

3 source controls mapped|2 target controls covered

15%

Bosnia and Herzegovina Law on Protection of Personal Data (2006, amended 2011)

3 source controls mapped|3 target controls covered

15%

Albania Law on Protection of Personal Data (Law No. 9887, 2008, amended 2014)

3 source controls mapped|3 target controls covered

15%

Angola Personal Data Protection Law (Law No. 22/11)

3 source controls mapped|4 target controls covered

15%

ISO/IEC 27050 — Electronic Discovery (Parts 1-4)

3 source controls mapped|1 target controls covered

15%

ISO/IEC 27004:2016

3 source controls mapped|3 target controls covered

15%

South Korea Korea Internet Self-Governance Organisation (KISO) Code of Ethics

3 source controls mapped|5 target controls covered

15%

Armenia Law on Protection of Personal Data (2015)

3 source controls mapped|3 target controls covered

15%

BRCGS Global Standard for Food Safety Issue 9

3 source controls mapped|3 target controls covered

15%

US Foreign Corrupt Practices Act (FCPA)

3 source controls mapped|1 target controls covered

15%

21 CFR Part 58 — Good Laboratory Practice (GLP)

3 source controls mapped|2 target controls covered

15%

ISO/IEC 27007:2020

3 source controls mapped|1 target controls covered

15%

3GPP 5G Security Architecture (TS 33.501)

3 source controls mapped|2 target controls covered

15%

India Account Aggregator Framework (RBI)

3 source controls mapped|1 target controls covered

15%

3GPP Security

3 source controls mapped|1 target controls covered

15%

EU ePrivacy Directive (2002/58/EC)

3 source controls mapped|4 target controls covered

15%

IFRS 17 — Insurance Contracts

3 source controls mapped|2 target controls covered

15%

IEC 62351 — Power Systems Communication Security

3 source controls mapped|1 target controls covered

15%

EU Markets in Crypto-Assets Regulation (MiCA)

3 source controls mapped|5 target controls covered

15%

ITAR — International Traffic in Arms Regulations

3 source controls mapped|2 target controls covered

15%

SOC 2

3 source controls mapped|2 target controls covered

15%

OWASP DevSecOps Maturity Model (DSOMM)

3 source controls mapped|3 target controls covered

15%

PCI P2PE

3 source controls mapped|1 target controls covered

15%

ISO 22739:2024 — Blockchain and Distributed Ledger Technologies Vocabulary

3 source controls mapped|3 target controls covered

15%

EU Data Act

3 source controls mapped|2 target controls covered

15%

TEFCA — Trusted Exchange Framework and Common Agreement

3 source controls mapped|1 target controls covered

15%

ISPE GAMP 5 — A Risk-Based Approach to Compliant GxP Computerised Systems

3 source controls mapped|3 target controls covered

15%

Australia My Health Records Act 2012

3 source controls mapped|4 target controls covered

15%

NIST SP 800-34 Rev 1 — Contingency Planning Guide

3 source controls mapped|3 target controls covered

15%

ISO 37000:2021 — Governance of Organizations

3 source controls mapped|3 target controls covered

15%

Cyber Security Act 2024 (Australia)

3 source controls mapped|1 target controls covered

15%

NIST SP 800-124 Rev 2 — Mobile Device Security

3 source controls mapped|3 target controls covered

15%

ETSI QKD Standards — Quantum Key Distribution (ETSI ISG QKD)

3 source controls mapped|3 target controls covered

15%

NATO STANAG 4774/4778 — Confidentiality Metadata Labels

3 source controls mapped|3 target controls covered

15%

ECB TIBER-EU Framework

3 source controls mapped|1 target controls covered

15%

W3C Verifiable Credentials (VC) Data Model 2.0

3 source controls mapped|2 target controls covered

15%

UK Open Banking Standard

3 source controls mapped|1 target controls covered

15%

ECB TIBER-EU

3 source controls mapped|1 target controls covered

15%

ICH Q10 — Pharmaceutical Quality System

3 source controls mapped|3 target controls covered

15%

MITRE ATT&CK

3 source controls mapped|1 target controls covered

15%

Kuwait Data Privacy Protection Regulation (KDPPR, 2021 — CMA Directive)

3 source controls mapped|3 target controls covered

15%

Luxembourg Law of 1 August 2018 on Data Protection (GDPR Implementation)

3 source controls mapped|5 target controls covered

15%

Portugal Law No. 58/2019 — Data Protection Implementation Act

3 source controls mapped|6 target controls covered

15%

Romania Law No. 190/2018 on Data Protection Measures (GDPR Implementation)

3 source controls mapped|6 target controls covered

15%

Montenegro Law on Personal Data Protection (2023)

3 source controls mapped|6 target controls covered

15%

North Macedonia Law on Personal Data Protection (2020)

3 source controls mapped|5 target controls covered

15%

Iceland Data Protection and Processing of Personal Data Act (Act No. 90/2018)

3 source controls mapped|6 target controls covered

15%

Japan Act on Specified Commercial Transactions (ASCT) — Digital Services

3 source controls mapped|5 target controls covered

15%

EU Product Liability Directive (Directive (EU) 2024/2853)

3 source controls mapped|6 target controls covered

15%

EU Platform Work Directive (Directive 2024/2831)

3 source controls mapped|6 target controls covered

15%

EU Pay Transparency Directive (Directive 2023/970)

3 source controls mapped|6 target controls covered

15%

Hungary Act CXII of 2011 on Informational Self-Determination and Freedom of Information (Info Act)

3 source controls mapped|4 target controls covered

15%

Uruguay Personal Data Protection Act (Law No. 18.331)

3 source controls mapped|5 target controls covered

15%

South Korea Credit Information Act

3 source controls mapped|1 target controls covered

15%

Virginia Consumer Data Protection Act (VCDPA)

3 source controls mapped|1 target controls covered

15%

IRS Publication 1075 — Tax Information Security Guidelines

3 source controls mapped|1 target controls covered

15%

COSO Enterprise Risk Management (ERM) Framework (2017)

3 source controls mapped|2 target controls covered

15%

Brunei Personal Data Protection Order 2024 (PDPO)

3 source controls mapped|6 target controls covered

15%

Singapore Payment Services Act (PSA) — Digital Payment Token Regulation

3 source controls mapped|5 target controls covered

15%

Singapore Protection from Online Falsehoods and Manipulation Act (POFMA, 2019)

3 source controls mapped|3 target controls covered

15%

Australia Online Safety Act 2021

3 source controls mapped|4 target controls covered

15%

Tanzania Personal Data Protection Act (Draft)

3 source controls mapped|4 target controls covered

15%

Jamaica Data Protection Act 2020

3 source controls mapped|3 target controls covered

15%

Mauritius Data Protection Act 2017

3 source controls mapped|2 target controls covered

15%

Kenya Data Protection Act 2019

3 source controls mapped|3 target controls covered

15%

Ghana Data Protection Act 2012 (Act 843)

3 source controls mapped|2 target controls covered

15%

Cayman Islands Data Protection Act 2017 (DPA)

3 source controls mapped|4 target controls covered

15%

Malta Data Protection Act (Cap. 586, 2018)

3 source controls mapped|6 target controls covered

15%

Fiji Data Protection Bill (2020)

3 source controls mapped|5 target controls covered

15%

Zimbabwe Data Protection Act (2021)

3 source controls mapped|4 target controls covered

15%

Uganda Data Protection and Privacy Act (2019)

3 source controls mapped|4 target controls covered

15%

Cambodia Sub-Decree on Personal Data Protection (Sub-Decree No. 134)

3 source controls mapped|6 target controls covered

15%

Netherlands GDPR Implementation Act (UAVG — Uitvoeringswet AVG, 2018)

3 source controls mapped|5 target controls covered

15%

Poland Act on Personal Data Protection (Ustawa o ochronie danych osobowych, 2018)

3 source controls mapped|5 target controls covered

15%

Latvia Personal Data Processing Law (Fizisko personu datu apstrades likums, 2018)

3 source controls mapped|7 target controls covered

15%

Finland Data Protection Act (Tietosuojalaki, 1050/2018)

3 source controls mapped|5 target controls covered

15%

Estonia Personal Data Protection Act (Isikuandmete kaitse seadus, 2019)

3 source controls mapped|4 target controls covered

15%

Russia Federal Law on Personal Data (152-FZ)

3 source controls mapped|4 target controls covered

15%

UK Construction (Design and Management) Regulations 2015 (CDM 2015)

3 source controls mapped|3 target controls covered

15%

Denmark Data Protection Act (Databeskyttelsesloven, 2018)

3 source controls mapped|4 target controls covered

15%

South Africa Promotion of Access to Information Act (PAIA)

3 source controls mapped|1 target controls covered

15%

Sweden Data Protection Act (Dataskyddslag, 2018:218)

3 source controls mapped|1 target controls covered

15%

MAS TRM

3 source controls mapped|1 target controls covered

15%

PCI PIN Security

3 source controls mapped|1 target controls covered

15%

Digital Economy Partnership Agreement (DEPA)

3 source controls mapped|2 target controls covered

15%

EDM Council DCAM — Data Management Capability Assessment Model

3 source controls mapped|3 target controls covered

15%

Italy Personal Data Protection Code (Legislative Decree No. 196/2003, amended 2018)

3 source controls mapped|1 target controls covered

15%

AICPA SOC 3

3 source controls mapped|1 target controls covered

15%

O-RAN Alliance Security Specifications (O-RAN.WG11)

3 source controls mapped|3 target controls covered

15%

SWIFT CSCF

3 source controls mapped|1 target controls covered

15%

PIC/S Guide to Good Manufacturing Practice for Medicinal Products

3 source controls mapped|3 target controls covered

15%

IAIS Insurance Core Principles (ICPs)

3 source controls mapped|1 target controls covered

15%

ISO 56002

3 source controls mapped|4 target controls covered

15%

ISO 37002:2021 — Whistleblowing Management Systems

3 source controls mapped|3 target controls covered

15%

US NRC 10 CFR 73.54 — Cyber Security for Nuclear Power Plants

3 source controls mapped|3 target controls covered

15%

ECSS Software Engineering Standards (ESA)

3 source controls mapped|3 target controls covered

15%

Online Safety Act 2021 (Australia)

3 source controls mapped|3 target controls covered

15%

ISO/SAE 21434

3 source controls mapped|1 target controls covered

15%

ESA ECSS-E-ST-40C — Space Software Engineering Standard

3 source controls mapped|3 target controls covered

15%

IEC 62304:2015 Medical Device Software Lifecycle Processes

3 source controls mapped|3 target controls covered

15%

HKMA SPM

3 source controls mapped|1 target controls covered

15%

NIST SP 800-137

3 source controls mapped|1 target controls covered

15%

NIST SP 800-92

3 source controls mapped|1 target controls covered

15%

EU Taxonomy Regulation

3 source controls mapped|3 target controls covered

15%

Nigeria Data Protection Act 2023 (NDPA)

3 source controls mapped|2 target controls covered

15%

Azerbaijan Law on Personal Data (2010)

3 source controls mapped|1 target controls covered

15%

CISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0

3 source controls mapped|1 target controls covered

15%

Brazil Open Finance (Resolução Conjunta No. 1/2020)

3 source controls mapped|5 target controls covered

15%

Australia NHMRC National Statement on Ethical Conduct in Human Research

3 source controls mapped|2 target controls covered

15%

Austria Data Protection Act (Datenschutzgesetz, DSG, amended 2018)

3 source controls mapped|2 target controls covered

15%

Rhode Island Data Transparency and Privacy Protection Act (RIDTPPA)

3 source controls mapped|3 target controls covered

15%

Wisconsin Data Privacy Act (SB 670)

3 source controls mapped|3 target controls covered

15%

21 CFR Part 211 — Current Good Manufacturing Practice

3 source controls mapped|1 target controls covered

15%

NIST SP 800-183

3 source controls mapped|1 target controls covered

15%

ISO/IEC 27006:2024

3 source controls mapped|3 target controls covered

15%

ISO/IEC 17025:2017 — General Requirements for Testing and Calibration Laboratories

3 source controls mapped|3 target controls covered

15%

OWASP MASVS

3 source controls mapped|1 target controls covered

15%

DO-178C / ED-12C — Software Considerations in Airborne Systems

3 source controls mapped|3 target controls covered

15%

OWASP ASVS

3 source controls mapped|1 target controls covered

15%

RFC 2350 — Expectations for Computer Security Incident Response (BCP 21)

3 source controls mapped|3 target controls covered

15%

Paraguay Law on Protection of Personal Data (Law No. 6534/2020)

3 source controls mapped|4 target controls covered

15%

Jordan Draft Personal Data Protection Law (2022)

3 source controls mapped|4 target controls covered

15%

DAMA-DMBOK2 — Data Management Body of Knowledge (2nd Edition)

3 source controls mapped|3 target controls covered

15%

PCI DSS v4.0

3 source controls mapped|3 target controls covered

15%

Belgium Data Protection Act (Wet van 30 juli 2018, Loi du 30 juillet 2018)

3 source controls mapped|2 target controls covered

15%

ISO/IEC 25012:2008 — Data Quality Model

3 source controls mapped|2 target controls covered

15%

ISO 22320:2018

3 source controls mapped|3 target controls covered

15%

Pakistan Personal Data Protection Bill 2023

3 source controls mapped|3 target controls covered

15%

ITU Radio Regulations and Space Security Standards

3 source controls mapped|1 target controls covered

15%

NIST SP 800-207

3 source controls mapped|1 target controls covered

15%

UK Bribery Act 2010

3 source controls mapped|3 target controls covered

15%

ISO 15189:2022 — Medical Laboratories Requirements for Quality and Competence

3 source controls mapped|3 target controls covered

15%

UK Gambling Commission — Cyber Resilience Requirements

3 source controls mapped|3 target controls covered

15%

EDM Council CDMC — Cloud Data Management Capabilities Framework

3 source controls mapped|3 target controls covered

15%

NIST SP 800-128

3 source controls mapped|1 target controls covered

15%

Israel Protection of Privacy Law (5741-1981)

3 source controls mapped|3 target controls covered

15%

NIST SP 800-160

3 source controls mapped|1 target controls covered

15%

Bermuda Personal Information Protection Act 2016 (PIPA)

3 source controls mapped|2 target controls covered

15%

EU Carbon Border Adjustment Mechanism (CBAM)

3 source controls mapped|4 target controls covered

15%

EU Cyber Solidarity Act (Regulation (EU) 2025/38)

3 source controls mapped|4 target controls covered

15%

EU Digital Services Act — Online Gaming Platform Requirements

3 source controls mapped|1 target controls covered

15%

EU Energy Performance of Buildings Directive (EPBD Recast, Directive 2024/1275)

3 source controls mapped|3 target controls covered

15%

EU European Media Freedom Act (EMFA)

3 source controls mapped|5 target controls covered

15%

EU Maritime Single Window Environment Regulation (EU 2019/1239) and EMSA Cybersecurity

3 source controls mapped|5 target controls covered

15%

EU Seveso III Directive (Directive 2012/18/EU)

3 source controls mapped|5 target controls covered

15%

EU Taxonomy Regulation (Regulation 2020/852)

3 source controls mapped|4 target controls covered

15%

EU Taxonomy for Sustainable Activities (Regulation 2020/852)

3 source controls mapped|2 target controls covered

15%

eIDAS 2.0 — EU Digital Identity Regulation

3 source controls mapped|3 target controls covered

15%

Spain Organic Law 3/2018 on Data Protection and Digital Rights (LOPDGDD)

3 source controls mapped|3 target controls covered

15%

MiFID II / MiFIR

3 source controls mapped|1 target controls covered

15%

Egypt Personal Data Protection Law (Law No. 151 of 2020)

3 source controls mapped|6 target controls covered

15%

Rwanda Law No. 058/2021 Relating to the Protection of Personal Data

3 source controls mapped|4 target controls covered

15%

Costa Rica Personal Data Protection Law (Law No. 8968)

3 source controls mapped|4 target controls covered

15%

Turkey Personal Data Protection Law (KVKK — Law No. 6698)

3 source controls mapped|4 target controls covered

15%

Ethiopia Personal Data Protection Proclamation (No. 1321/2024)

3 source controls mapped|4 target controls covered

15%

Côte d'Ivoire Law on Personal Data Protection (Law No. 2013-450)

3 source controls mapped|3 target controls covered

15%

Kazakhstan Law on Personal Data and Their Protection (No. 94-V)

3 source controls mapped|4 target controls covered

15%

Uzbekistan Law on Personal Data (No. ZRU-547)

3 source controls mapped|4 target controls covered

15%

Georgia Law on Personal Data Protection (2012)

3 source controls mapped|4 target controls covered

15%

Colombia Data Protection Law (Law 1581 of 2012 — SIC Oversight)

3 source controls mapped|4 target controls covered

15%

Panama Law on Personal Data Protection (Law No. 81 of 2019)

3 source controls mapped|4 target controls covered

15%

Serbia Law on Personal Data Protection (2018)

3 source controls mapped|4 target controls covered

15%

Lithuania Law on Legal Protection of Personal Data (2018)

3 source controls mapped|2 target controls covered

15%

Oman Personal Data Protection Law (Royal Decree 6/2022)

3 source controls mapped|4 target controls covered

15%

Qatar Personal Data Privacy Protection Law (Law No. 13 of 2016)

3 source controls mapped|4 target controls covered

15%

UNCITRAL Model Law on Electronic Commerce (1996, updated 2005)

3 source controls mapped|4 target controls covered

15%

SWIFT Customer Security Programme (CSP)

3 source controls mapped|2 target controls covered

15%

ASIC Cyber Resilience Good Practices

3 source controls mapped|2 target controls covered

15%

Automotive SPICE (ASPICE) v4.0 — Process Assessment Model

3 source controls mapped|2 target controls covered

15%

Singapore Payment Services Act 2019 (PSA) — Digital Payment Token Provisions

3 source controls mapped|1 target controls covered

15%

SASB Standards (ISSB Integrated)

3 source controls mapped|2 target controls covered

15%

ISO 19650 — Organisation and Digitisation of Information about Buildings and Civil Engineering Works (BIM)

3 source controls mapped|3 target controls covered

15%

FDA Quality Management System Regulation (QMSR)

3 source controls mapped|1 target controls covered

15%

OCC Heightened Standards (12 CFR Part 30, Appendix D)

3 source controls mapped|1 target controls covered

15%

NIST SP 800-88

3 source controls mapped|1 target controls covered

15%

Solvency II

3 source controls mapped|2 target controls covered

15%

California IoT Security Law

3 source controls mapped|1 target controls covered

15%

OpenSSF Scorecard

3 source controls mapped|1 target controls covered

15%

MITRE D3FEND

3 source controls mapped|1 target controls covered

15%

Tennessee Information Protection Act (TIPA)

3 source controls mapped|1 target controls covered

15%

APRA Prudential Standard CPS 234 — Information Security (Australia)

3 source controls mapped|1 target controls covered

15%

ISO 27043

3 source controls mapped|1 target controls covered

15%

BCBS 239

3 source controls mapped|1 target controls covered

15%

NIST SP 800-187

3 source controls mapped|1 target controls covered

15%

NIST SP 800-123

3 source controls mapped|1 target controls covered

15%

NIST SP 800-181

3 source controls mapped|1 target controls covered

15%

ISO 20400:2017 — Sustainable Procurement

3 source controls mapped|2 target controls covered

15%

PSD2 SCA

3 source controls mapped|1 target controls covered

15%

NIST SP 800-161

3 source controls mapped|1 target controls covered

15%

FFIEC IT Examination Handbook

3 source controls mapped|1 target controls covered

15%

OSFI B-13

3 source controls mapped|1 target controls covered

15%

ISO 27002:2022

3 source controls mapped|1 target controls covered

15%

EU Markets in Crypto-Assets Regulation (MiCA, Regulation 2023/1114)

3 source controls mapped|4 target controls covered

15%

ASD Information Security Manual (ISM)

3 source controls mapped|1 target controls covered

15%

NIST Post-Quantum Cryptography Standards (FIPS 203, 204, 205)

3 source controls mapped|1 target controls covered

15%

PTES

3 source controls mapped|1 target controls covered

15%

UNECE WP.29 R155

3 source controls mapped|1 target controls covered

15%

EU Cyber Resilience Act

3 source controls mapped|1 target controls covered

15%

Regional Comprehensive Economic Partnership (RCEP) — E-Commerce Chapter

3 source controls mapped|2 target controls covered

15%

AICPA SOC 1

3 source controls mapped|1 target controls covered

15%

Open Banking Security

3 source controls mapped|1 target controls covered

15%

EU AI Liability Directive

3 source controls mapped|4 target controls covered

15%

EU Audiovisual Media Services Directive (AVMSD, Directive 2018/1808)

3 source controls mapped|2 target controls covered

15%

Cook Islands Electronic Transactions Act & Privacy Provisions (2003)

3 source controls mapped|3 target controls covered

15%

US Americans with Disabilities Act (ADA) — Title III Digital Accessibility

3 source controls mapped|3 target controls covered

15%

EU Network Code on Cybersecurity for the Electricity Sector

3 source controls mapped|3 target controls covered

15%

EU Machinery Regulation (Regulation (EU) 2023/1230)

3 source controls mapped|4 target controls covered

15%

EU General Product Safety Regulation (GPSR, Regulation 2023/988)

3 source controls mapped|5 target controls covered

15%

EU Digital Services Act — Minors Protection Provisions (Regulation 2022/2065)

3 source controls mapped|3 target controls covered

15%

EU In Vitro Diagnostic Medical Devices Regulation (IVDR)

3 source controls mapped|2 target controls covered

15%

EU Web Accessibility Directive (Directive 2016/2102)

3 source controls mapped|3 target controls covered

15%

African Union Malabo Convention

3 source controls mapped|3 target controls covered

15%

Lebanon Electronic Transactions and Personal Data Protection Law (Law No. 81/2018)

3 source controls mapped|2 target controls covered

15%

Tunisia Organic Law on Personal Data Protection (Law No. 2004-63)

3 source controls mapped|2 target controls covered

15%

Senegal Law on Personal Data Protection (Law No. 2008-12)

3 source controls mapped|3 target controls covered

15%

Morocco Data Protection Law (09-08)

3 source controls mapped|4 target controls covered

15%

Peru Personal Data Protection Law (Law No. 29733)

3 source controls mapped|3 target controls covered

15%

Ukraine Law on Personal Data Protection (Law No. 2297-VI)

3 source controls mapped|3 target controls covered

15%

Croatia Act on Implementation of the GDPR (Official Gazette 42/2018)

3 source controls mapped|3 target controls covered

15%

Greece Law 4624/2019 — Hellenic Data Protection Authority (HDPA) Implementation Act

3 source controls mapped|2 target controls covered

15%

ISO 14064 — Greenhouse Gas Accounting and Verification (Parts 1-3)

3 source controls mapped|1 target controls covered

15%

SIG (Shared Assessments)

3 source controls mapped|1 target controls covered

15%

NIST SP 800-61

3 source controls mapped|1 target controls covered

15%

IATA Operational Safety Audit (IOSA) Standards Manual

3 source controls mapped|1 target controls covered

15%

NIST SP 800-115

3 source controls mapped|1 target controls covered

15%

HL7 FHIR Security Framework

3 source controls mapped|1 target controls covered

15%

OWASP Top 10:2025

3 source controls mapped|1 target controls covered

15%

UK Building Safety Act 2022

3 source controls mapped|2 target controls covered

15%

EU European Health Data Space (EHDS)

3 source controls mapped|1 target controls covered

15%

BSIMM

3 source controls mapped|1 target controls covered

15%

UK PSTI Act

3 source controls mapped|1 target controls covered

15%

WHO Global Strategy on Digital Health 2020-2025

3 source controls mapped|1 target controls covered

15%

SLSA

3 source controls mapped|1 target controls covered

15%

NIST SP 800-150

3 source controls mapped|1 target controls covered

15%

NIST SP 800-218

3 source controls mapped|1 target controls covered

15%

ICH E6(R2) Good Clinical Practice — Data Integrity and Electronic Systems

3 source controls mapped|1 target controls covered

15%

SWIFT CSP

3 source controls mapped|1 target controls covered

15%

NIST SP 800-63

3 source controls mapped|1 target controls covered

15%

ICAO Annex 17 — Aviation Security (AVSEC)

3 source controls mapped|3 target controls covered

15%

SSDF (NIST)

3 source controls mapped|1 target controls covered

15%

GLBA

3 source controls mapped|1 target controls covered

15%

EU PSD3 and Payment Services Regulation (Proposed)

3 source controls mapped|3 target controls covered

15%

Philippines Cybercrime Prevention Act (RA 10175)

3 source controls mapped|1 target controls covered

15%

APRA CPS 234

3 source controls mapped|1 target controls covered

15%

OWASP SAMM

3 source controls mapped|1 target controls covered

15%

DORA

3 source controls mapped|1 target controls covered

15%

WCAG 2.2

3 source controls mapped|1 target controls covered

15%

ISO 28001:2007 Supply Chain Security Management

3 source controls mapped|1 target controls covered

15%

US Children's Online Privacy Protection Act (COPPA) and COPPA 2.0 Proposed Updates

3 source controls mapped|1 target controls covered

15%

COBIT 2019

3 source controls mapped|1 target controls covered

15%

Florida Digital Bill of Rights (SB 262)

3 source controls mapped|1 target controls covered

15%

EU Clinical Trials Regulation (CTR 536/2014)

3 source controls mapped|1 target controls covered

15%

China Cybersecurity Law (CSL)

3 source controls mapped|1 target controls covered

15%

RICS Professional Standards — Data and Technology in Property

3 source controls mapped|1 target controls covered

15%

PCI SSF

3 source controls mapped|1 target controls covered

15%

USMCA Chapter 19 — Digital Trade (United States-Mexico-Canada Agreement)

3 source controls mapped|1 target controls covered

15%

UNECE WP.29 R156

3 source controls mapped|1 target controls covered

15%

ETSI EN 303 645

3 source controls mapped|1 target controls covered

15%

US Gramm-Leach-Bliley Act (GLBA) — Higher Education Safeguards Rule

2 source controls mapped|2 target controls covered

10%

AML/CTF Act 2006 (Australia)

2 source controls mapped|1 target controls covered

10%

Canada Artificial Intelligence and Data Act (AIDA)

2 source controls mapped|2 target controls covered

10%

Australian Energy Sector Cyber Security Framework (AESCSF)

2 source controls mapped|4 target controls covered

10%

ANSSI Cybersecurity Framework

2 source controls mapped|3 target controls covered

10%

Vermont Artificial Intelligence and Consumer Data Act (AICDA)

2 source controls mapped|1 target controls covered

10%

Argentina PDPA

2 source controls mapped|1 target controls covered

10%

API 1164

2 source controls mapped|2 target controls covered

10%

APPI

2 source controls mapped|1 target controls covered

10%

UK Defence Standard 05-138 — Cyber Security for Defence Suppliers

2 source controls mapped|2 target controls covered

10%

Privacy Act 1988 (Australia)

2 source controls mapped|1 target controls covered

10%

German Supply Chain Due Diligence Act (LkSG)

2 source controls mapped|2 target controls covered

10%

NIST SP 800-37

2 source controls mapped|3 target controls covered

10%

New Hampshire Privacy Act

2 source controls mapped|1 target controls covered

10%

Peru DPL

2 source controls mapped|1 target controls covered

10%

Ghana Cybersecurity Act

2 source controls mapped|3 target controls covered

10%

DO-326A

2 source controls mapped|2 target controls covered

10%

ISO 27005

2 source controls mapped|3 target controls covered

10%

Zambia Data Protection Act (2021)

2 source controls mapped|1 target controls covered

10%

NIS2 Directive

2 source controls mapped|2 target controls covered

10%

COSO ERM

2 source controls mapped|3 target controls covered

10%

UK Data Protection Act 2018

2 source controls mapped|1 target controls covered

10%

ISO 42001

2 source controls mapped|1 target controls covered

10%

GLOBALG.A.P. Integrated Farm Assurance (IFA) Standard v6

2 source controls mapped|2 target controls covered

10%

OECD AI Principles

2 source controls mapped|1 target controls covered

10%

UK Online Safety Act 2023

2 source controls mapped|3 target controls covered

10%

Maryland Online Data Privacy Act

2 source controls mapped|1 target controls covered

10%

UK FCA/PRA Operational Resilience Framework

2 source controls mapped|1 target controls covered

10%

China Data Security Law (DSL)

2 source controls mapped|3 target controls covered

10%

WCO Authorised Economic Operator (AEO) Framework

2 source controls mapped|3 target controls covered

10%

NRF Cybersecurity and Data Privacy Framework (National Retail Federation)

2 source controls mapped|5 target controls covered

10%

WCO SAFE Framework of Standards to Secure and Facilitate Global Trade (2021)

2 source controls mapped|3 target controls covered

10%

Customs-Trade Partnership Against Terrorism (C-TPAT)

2 source controls mapped|3 target controls covered

10%

EU Critical Raw Materials Act (Regulation (EU) 2024/1252)

2 source controls mapped|3 target controls covered

10%

EU Chips Act (Regulation (EU) 2023/1781)

2 source controls mapped|3 target controls covered

10%

New Jersey Data Privacy Act

2 source controls mapped|1 target controls covered

10%

Ecuador LOPDP

2 source controls mapped|1 target controls covered

10%

BIMCO Cyber Security

2 source controls mapped|2 target controls covered

10%

NIST Privacy Framework Version 1.0

2 source controls mapped|1 target controls covered

10%

CISA Zero Trust Maturity Model

2 source controls mapped|3 target controls covered

10%

DoD Zero Trust Reference Architecture

2 source controls mapped|3 target controls covered

10%

UK Modern Slavery Act 2015

2 source controls mapped|1 target controls covered

10%

Cyber Essentials Plus

2 source controls mapped|3 target controls covered

10%

C2M2

2 source controls mapped|2 target controls covered

10%

SOC for Cybersecurity — Cybersecurity Risk Management Examination

2 source controls mapped|1 target controls covered

10%

PIPEDA

2 source controls mapped|1 target controls covered

10%

NIST SP 800-171

2 source controls mapped|3 target controls covered

10%

Vietnam PDPD

2 source controls mapped|1 target controls covered

10%

IEEE 7000

2 source controls mapped|1 target controls covered

10%

Own Risk and Solvency Assessment (ORSA) — NAIC Model Act

2 source controls mapped|3 target controls covered

10%

Colorado Privacy Act

2 source controls mapped|1 target controls covered

10%

Connecticut DPA

2 source controls mapped|1 target controls covered

10%

ISO 31000

2 source controls mapped|3 target controls covered

10%

Jamaica DPA

2 source controls mapped|1 target controls covered

10%

ISO 22000

2 source controls mapped|1 target controls covered

10%

CMMC 2.0

2 source controls mapped|3 target controls covered

10%

CSA CCM v4

2 source controls mapped|2 target controls covered

10%

Lloyd's of London Cyber Insurance Requirements and Underwriting Standards

2 source controls mapped|2 target controls covered

10%

NIST SP 800-39

2 source controls mapped|3 target controls covered

10%

UNESCO Recommendation on the Ethics of AI

2 source controls mapped|2 target controls covered

10%

Malaysia PDPA 2010

2 source controls mapped|1 target controls covered

10%

Belgium CyberFundamentals

2 source controls mapped|3 target controls covered

10%

MARS-E

2 source controls mapped|1 target controls covered

10%

Oman National Cybersecurity Framework

2 source controls mapped|2 target controls covered

10%

Mauritius DPA

2 source controls mapped|1 target controls covered

10%

NIST SP 800-172

2 source controls mapped|3 target controls covered

10%

Tennessee IPA

2 source controls mapped|1 target controls covered

10%

Saudi NCA ECC

2 source controls mapped|3 target controls covered

10%

ISO 45001

2 source controls mapped|1 target controls covered

10%

NIST SP 800-122

2 source controls mapped|1 target controls covered

10%

UAE PDPL

2 source controls mapped|1 target controls covered

10%

ISO 27799

2 source controls mapped|1 target controls covered

10%

CDP (formerly Carbon Disclosure Project)

2 source controls mapped|3 target controls covered

10%

US Consumer Product Safety Commission (CPSC) — Connected Product Safety

2 source controls mapped|1 target controls covered

10%

Security of Critical Infrastructure Act 2018 (SOCI)

2 source controls mapped|1 target controls covered

10%

NERC CIP

2 source controls mapped|1 target controls covered

10%

IACS Unified Requirements E26/E27 — Cyber Resilience of Ships and On-Board Systems

2 source controls mapped|1 target controls covered

10%

Iowa Consumer Data Protection Act

2 source controls mapped|1 target controls covered

10%

TSA Pipeline Security

2 source controls mapped|2 target controls covered

10%

Nebraska Data Privacy Act

2 source controls mapped|1 target controls covered

10%

Voluntary Principles on Security and Human Rights (VPs)

2 source controls mapped|3 target controls covered

10%

Indonesia PDP Law

2 source controls mapped|1 target controls covered

10%

POPIA

2 source controls mapped|1 target controls covered

10%

IEEE 1686

2 source controls mapped|2 target controls covered

10%

UAE Virtual Asset Regulatory Authority (VARA) Regulations

2 source controls mapped|2 target controls covered

10%

ILO Tripartite Declaration of Principles concerning Multinational Enterprises (MNE Declaration)

2 source controls mapped|1 target controls covered

10%

US Maritime Transportation Security Act (MTSA) and USCG Cybersecurity Requirements

2 source controls mapped|1 target controls covered

10%

FDA 21 CFR Part 11

2 source controls mapped|1 target controls covered

10%

PDPA Thailand

2 source controls mapped|1 target controls covered

10%

MDS2 (Medical Device)

2 source controls mapped|1 target controls covered

10%

C-TPAT — Customs-Trade Partnership Against Terrorism

2 source controls mapped|1 target controls covered

10%

BSI IT-Grundschutz

2 source controls mapped|3 target controls covered

10%

Mexico LFPDPPP

2 source controls mapped|1 target controls covered

10%

UK Security and Emergency Measures Direction (SEMD) — Water Industry

2 source controls mapped|1 target controls covered

10%

FERPA

2 source controls mapped|1 target controls covered

10%

India CERT-In Cyber Security Directions 2022

2 source controls mapped|1 target controls covered

10%

Texas Data Privacy Act

2 source controls mapped|1 target controls covered

10%

OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023 Update)

2 source controls mapped|1 target controls covered

10%

Dominican Republic DPL

2 source controls mapped|1 target controls covered

10%

APRA CPS 220 Risk Management

2 source controls mapped|1 target controls covered

10%

China PIPL

2 source controls mapped|1 target controls covered

10%

Rwanda DPL

2 source controls mapped|1 target controls covered

10%

Philippines DPA

2 source controls mapped|1 target controls covered

10%

EU Digital Services Act

2 source controls mapped|2 target controls covered

10%

Qatar DPL

2 source controls mapped|1 target controls covered

10%

NIST SP 800-30

2 source controls mapped|3 target controls covered

10%

FISMA

2 source controls mapped|3 target controls covered

10%

Nevada Gaming Control Board Cybersecurity Requirements

2 source controls mapped|3 target controls covered

10%

Lloyd's Minimum Standards — Cyber Security

2 source controls mapped|3 target controls covered

10%

FTC Safeguards Rule (16 CFR Part 314)

2 source controls mapped|4 target controls covered

10%

NIST SP 800-53 Rev 5

2 source controls mapped|3 target controls covered

10%

ISO 27019

2 source controls mapped|2 target controls covered

10%

Taiwan PDPA

2 source controls mapped|1 target controls covered

10%

Iceland DPA

2 source controls mapped|1 target controls covered

10%

Delaware Personal Data Privacy Act

2 source controls mapped|1 target controls covered

10%

FSSC 22000 — Food Safety System Certification

2 source controls mapped|2 target controls covered

10%

Indiana Consumer Data Protection Act

2 source controls mapped|1 target controls covered

10%

Critical Infrastructure Risk Management Program (CIRMP) Rules 2023

2 source controls mapped|3 target controls covered

10%

Uruguay DPL

2 source controls mapped|1 target controls covered

10%

PDPA Singapore

2 source controls mapped|1 target controls covered

10%

Responsible Minerals Initiative (RMI) — Responsible Minerals Assurance Process

2 source controls mapped|3 target controls covered

10%

ISO 13485

2 source controls mapped|1 target controls covered

10%

CCPA/CPRA

2 source controls mapped|1 target controls covered

10%

COPPA

2 source controls mapped|1 target controls covered

10%

Switzerland FADP

2 source controls mapped|1 target controls covered

10%

Singapore AI Governance Framework

2 source controls mapped|1 target controls covered

10%

Japan AI Guidelines

2 source controls mapped|1 target controls covered

10%

BSI C5 — Cloud Computing Compliance Criteria Catalogue

2 source controls mapped|1 target controls covered

10%

NFPA 1600 — Standard on Continuity, Emergency, and Crisis Management

2 source controls mapped|1 target controls covered

10%

TSA Pipeline Cybersecurity Directives

2 source controls mapped|1 target controls covered

10%

Nigeria NDPR

2 source controls mapped|1 target controls covered

10%

Australia IRAP — Information Security Registered Assessors Program

2 source controls mapped|1 target controls covered

10%

Bahrain PDPL

2 source controls mapped|1 target controls covered

10%

Kenya DPA

2 source controls mapped|1 target controls covered

10%

Saudi Arabia PDPL

2 source controls mapped|1 target controls covered

10%

IEC 62443

2 source controls mapped|2 target controls covered

10%

UK Age Appropriate Design Code (Children's Code)

2 source controls mapped|1 target controls covered

10%

ISO 27701

2 source controls mapped|1 target controls covered

10%

UNICEF Policy Guidance on AI for Children (2021)

2 source controls mapped|1 target controls covered

10%

EASA Part-IS — Information Security in Aviation

2 source controls mapped|2 target controls covered

10%

Authorised Economic Operator (AEO) Programmes — Global Standards

2 source controls mapped|1 target controls covered

10%

Oregon Consumer Privacy Act

2 source controls mapped|1 target controls covered

10%

Colorado Privacy Act (CPA)

2 source controls mapped|1 target controls covered

10%

NIST SP 800-53A

2 source controls mapped|3 target controls covered

10%

NIST Privacy Framework 1.0

2 source controls mapped|1 target controls covered

10%

APRA CPS 230 Operational Risk Management

2 source controls mapped|1 target controls covered

10%

Kentucky Consumer Data Protection Act

2 source controls mapped|1 target controls covered

10%

LGPD

2 source controls mapped|1 target controls covered

10%

Liechtenstein DPA

2 source controls mapped|1 target controls covered

10%

Spain ENS

2 source controls mapped|3 target controls covered

10%

ASEAN Guide on AI Governance and Ethics

2 source controls mapped|1 target controls covered

10%

Australia AI Ethics Framework

2 source controls mapped|1 target controls covered

10%

NIST SP 1800-32

2 source controls mapped|2 target controls covered

10%

Virginia CDPA

2 source controls mapped|1 target controls covered

10%

India DPDP Act

2 source controls mapped|1 target controls covered

10%

New Zealand Privacy Act

2 source controls mapped|1 target controls covered

10%

Colorado AI Act (SB 24-205)

2 source controls mapped|1 target controls covered

10%

NYDFS Cybersecurity Regulation (23 NYCRR Part 500)

2 source controls mapped|3 target controls covered

10%

China AI Regulations

2 source controls mapped|1 target controls covered

10%

Montana Consumer Data Privacy Act

2 source controls mapped|1 target controls covered

10%

Norway PDPA

2 source controls mapped|1 target controls covered

10%

Equator Principles (EP4, 2020)

2 source controls mapped|1 target controls covered

10%

Turkey KVKK

2 source controls mapped|1 target controls covered

10%

NIST SP 800-66

2 source controls mapped|1 target controls covered

10%

APRA SPS 220 Risk Management (Superannuation)

2 source controls mapped|1 target controls covered

10%

Colombia Habeas Data Law

2 source controls mapped|1 target controls covered

10%

Chile DPL

2 source controls mapped|1 target controls covered

10%

EU AI Act

2 source controls mapped|1 target controls covered

10%

Nigeria Open Banking Regulatory Framework (CBN, 2023)

2 source controls mapped|1 target controls covered

10%

GDPR

2 source controls mapped|1 target controls covered

10%

UK AI Regulation Framework

2 source controls mapped|1 target controls covered

10%

Minnesota Consumer Data Privacy Act

2 source controls mapped|1 target controls covered

10%

Brazil AI Framework

2 source controls mapped|1 target controls covered

10%

Utah Consumer Privacy Act

2 source controls mapped|1 target controls covered

10%

Compare PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) with FTC Health Breach Notification Rule

Frequently Asked Questions

What is PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)?

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) is a compliance framework from United States (PCAOB) with 5 domains and 20 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.

How many controls does PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) have?

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) has 20 controls organised across 5 domains. The largest domains are Evaluating Deficiencies (4 controls), Identifying Controls to Test (4 controls), Planning the Audit (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

What frameworks does PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) map to?

PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) maps to 570 other compliance frameworks. The top mapping partners are FTC Health Breach Notification Rule (35% coverage), SSAE 18 — Attestation Standards (SOC Reporting) (35% coverage), Notifiable Data Breaches Scheme (Australia) (35% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I get started with PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) compliance?

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 20 controls and track your progress.

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