SOX 404 / ICFR vs PCI DSS v4.0

What is the difference between SOX 404 / ICFR and PCI DSS v4.0?

SOX 404 / ICFR is a financial services framework applying in the United States, with 5 controls across 5 domains. PCI DSS v4.0 is a financial services framework applying in International, with 63 controls across 12 domains. Both govern the same subject, so their requirements overlap; the mapping below shows which controls carry across and which are asked for by only one of them.

SOX 404 / ICFR5 controls

PCI DSS v4.063 controls

Questions people ask about SOX 404 / ICFR and PCI DSS v4.0

What is the difference between SOX 404 / ICFR and PCI DSS v4.0?

SOX 404 / ICFR has 5 controls while PCI DSS v4.0 has 63 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 SOX 404 / ICFR and PCI DSS v4.0?

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 SOX 404 / ICFR and PCI DSS v4.0 so you can identify shared requirements and avoid duplicate effort.

How do SOX 404 / ICFR and PCI DSS v4.0 controls map to each other?

Our platform maps controls between SOX 404 / ICFR and PCI DSS v4.0 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, SOX 404 / ICFR or PCI DSS v4.0?

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.