PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security
What is the difference between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security?
PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) is a financial services framework applying in the United States (PCAOB), with 8 controls across 8 domains. NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security is a information security framework applying in the United States, with 8 controls across 8 domains. They govern different subjects, so the overlap is limited to the governance requirements they share. The mapping below shows where that is.
PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)8 controls
NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security8 controls
Questions people ask about PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security
What is the difference between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security?
PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) has 8 controls while NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security has 8 controls. Both frameworks address compliance requirements but differ in scope, focus, and applicability. Use our platform to explore the exact control-to-control mappings.
Do I need both PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security?
Whether you need both depends on your industry, regulatory requirements, and customer expectations. Many organizations implement multiple frameworks simultaneously. Our compliance platform helps you map controls between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security so you can identify shared requirements and avoid duplicate effort.
How do PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security controls map to each other?
Our platform maps controls between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security at a granular level. Each mapping shows whether controls are fully aligned, partially aligned, or represent gaps. This helps you prioritize implementation when pursuing both frameworks.
Which framework should I implement first, PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) or NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security?
The best starting point depends on your specific regulatory requirements, industry, and customer demands. Consider which framework is most urgently required by your stakeholders or regulators. Use our free compliance platform to run a gap analysis and determine the optimal implementation sequence.
Each framework on its own
Comparisons people read next
Each of these compares one of the two standards above against another it shares controls with.
PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements4 shared controlsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs FATF Recommendation 16 - Virtual Asset Travel Rule4 shared controlsPCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) vs FedRAMP Rev 54 shared controlsNIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security vs API 11648 shared controlsNIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security vs OWASP MASVS6 shared controlsNIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security vs OWASP DevSecOps Maturity Model (DSOMM)6 shared controls
See all control mappings with interactive gap analysis
Explore the complete mapping between PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR) and NIST SP 800-82 Revision 3: Guide to Industrial Control Systems (ICS) Security on our compliance platform.
Written and maintained by Gerard Blokdyk, The Art of Service.