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Significant Deficiency

What is Significant Deficiency?

A control weakness that is less severe than a material weakness but important enough to merit attention from those responsible for oversight.

Audit and Assurance

Frameworks that govern significant deficiency

ISO 27001:2022View framework →NIST Cybersecurity Framework 2.0View framework →

What the standards actually require on significant deficiency

Requirements naming significant deficiency across 2 standards, quoted from the control text.

OSHA Safety and Health Regulations for Construction (29 CFR Part 1926)1 control

Before anyone operates covered equipment, the employer must ensure the operator is trained, certified or licensed, and evaluated under this section.

osha-29-cfr-1926::1926.1427 · 1926.1427 Operator training, certification, and evaluation →
PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR)1 control

Per PCAOB AS 2201 paragraphs 62-69: deficiency evaluation + classification + communication. Requirements include (a) evaluate Deficiencies including severity considering likelihood + potential magnitude + compensating controls + (b) classify deficiencies as de...

ASTWO-7 · Deficiency Evaluation, Material Weakness, and Communication →

Questions people ask about significant deficiency

What is Significant Deficiency?
A control weakness that is less severe than a material weakness but important enough to merit attention from those responsible for oversight.
Why is Significant Deficiency important for compliance?
Significant Deficiency is a key concept in Audit and Assurance. Understanding significant deficiency helps organizations meet regulatory requirements, reduce risk, and demonstrate due diligence during audits. Our compliance platform maps 1,016 frameworks with 316K cross-framework control mappings.
Which compliance frameworks address Significant Deficiency?
Significant Deficiency appears in the requirement text of OSHA Safety and Health Regulations for Construction (29 CFR Part 1926), PCAOB AS 2201 - Audit of Internal Control Over Financial Reporting (ICFR). Across these standards we have identified 2 controls that name it directly, each linked to the control text on the compliance platform.
Where can I learn more about Significant Deficiency?
Explore our compliance framework pages to see how significant deficiency applies across different standards and regulations. Our implementation guides provide step-by-step guidance, and the compliance platform offers AI-powered analysis of how this concept maps across 1,016 frameworks.

See how Significant Deficiency applies across compliance frameworks

Our platform maps 1,016 frameworks with 316K cross-framework control mappings. Explore how this concept is addressed across standards.

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Written and maintained by Gerard Blokdyk, The Art of Service.