How many controls does PCAOB AS 2201 have?

PCAOB AS 2201 contains 20 controls organized across 5 domains.

Where does PCAOB AS 2201 apply?

PCAOB AS 2201 is applicable in United States (PCAOB). Organizations operating in or serving customers in this jurisdiction should evaluate its requirements.

What frameworks does PCAOB AS 2201 map to?

PCAOB AS 2201 has control-to-control mappings with 287 other compliance frameworks in our database. Use our compliance platform to explore these mappings interactively.

How do I get started with PCAOB AS 2201 compliance?

Start by understanding the framework's key controls and domains. Our compliance platform provides AI-powered gap analysis and mapping tools to help you assess your current posture and build a remediation plan.

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

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.

Domains

Reporting

Evaluating Deficiencies

Testing Controls

Identifying Controls to Test

Planning the Audit

Frequently Asked Questions

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