SOX 404 / ICFR vs SOC 2

What is the difference between SOX 404 / ICFR and SOC 2?

SOX 404 / ICFR is a financial services framework applying in the United States, with 5 controls across 5 domains. SOC 2 is a other framework applying in the United States, with 61 controls across 5 domains. They govern different subjects, so the overlap is limited to the governance requirements they share. The mapping below shows where that is.

SOX 404 / ICFR5 controls

SOC 261 controls

Questions people ask about SOX 404 / ICFR and SOC 2

What is the difference between SOX 404 / ICFR and SOC 2?

SOX 404 / ICFR has 5 controls while SOC 2 has 61 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 SOC 2?

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 SOC 2 so you can identify shared requirements and avoid duplicate effort.

How do SOX 404 / ICFR and SOC 2 controls map to each other?

Our platform maps controls between SOX 404 / ICFR and SOC 2 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 SOC 2?

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.