Financial ServicesUnited States (PCAOB)
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
Compare PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR)
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PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) by Industry
PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Healthcare→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Financial Services→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Technology→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Government→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Manufacturing→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Energy→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Retail→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Education→
PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) by Role
PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for CISOs→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Compliance Officers→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Risk Managers→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for IT Directors→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for DPOs→PCAOB AS 2201 — Audit of Internal Control Over Financial Reporting (ICFR) for Auditors→
Frequently Asked Questions
What is PCAOB AS 2201?
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.
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.
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