SOX 404 / ICFR

United States

12 domains

52 controls

Sarbanes-Oxley Section 404 Internal Control over Financial Reporting per PCAOB AS 2201 + COSO 2013.

Verified

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Framework Domains (12)

Application Controls

2 controls

Controls in the Application Controls domain of SOX 404 / ICFR — 2 controls
Code	Title	Description
APP-1	Automated Application Controls (Edits/Validations)	Automated input edits, calculations, and validations in financially relevant applications are tested for design and oper...
APP-2	System-Generated Reports (IPE)	Information produced by the entity (IPE) used in controls is validated for completeness and accuracy through reconciliat...

Business Process Controls (Financial Close)

4 controls

Controls in the Business Process Controls (Financial Close) domain of SOX 404 / ICFR — 4 controls
Code	Title	Description
BPC-Close-1	Account Reconciliations	Balance sheet account reconciliations are prepared monthly using a tier-based schedule and independently reviewed.
BPC-Close-2	Close Checklist and Monitoring	A close calendar with assigned owners and review controls governs the monthly close; status is monitored to completion.
BPC-Close-3	Management Review of Financial Results	Management performs analytical review of monthly results (budget vs actual, period-over-period) with investigation of va...
BPC-Close-4	Significant Estimates and Judgments	Significant accounting estimates (impairments, reserves, tax provisions) are reviewed and approved with documented metho...

Business Process Controls (HR/Payroll)

2 controls

Controls in the Business Process Controls (HR/Payroll) domain of SOX 404 / ICFR — 2 controls
Code	Title	Description
BPC-HR-1	Payroll Master Data Changes	Changes to payroll master data (pay rates, bank accounts) require documented approval and independent review.
BPC-HR-2	Payroll Processing Review	Payroll registers are reviewed against prior period and exception reports before disbursement.

Business Process Controls (Inventory)

2 controls

Controls in the Business Process Controls (Inventory) domain of SOX 404 / ICFR — 2 controls
Code	Title	Description
BPC-Inv-1	Inventory Counts and Reconciliation	Physical inventory counts (cycle or annual) are performed, reconciled to records, and variances investigated and approve...
BPC-Inv-2	Inventory Reserves and Obsolescence	Excess and obsolete inventory reserves are calculated using documented methodology and reviewed quarterly.

Business Process Controls (Procurement)

5 controls

Controls in the Business Process Controls (Procurement) domain of SOX 404 / ICFR — 5 controls
Code	Title	Description
BPC-Proc-1	Vendor Master Data Maintenance	New vendors and changes to vendor master require independent review including banking detail verification.
BPC-Proc-2	Purchase Order Approval	Purchase orders are approved in accordance with delegation of authority before commitment.
BPC-Proc-3	Three-Way Match	Invoices are matched to PO and receiving documents within tolerance before payment; exceptions are investigated.
BPC-Proc-4	Payment Authorization and Disbursement	Payment runs are reviewed and approved before release; positive pay or equivalent controls are in place.
BPC-Proc-5	Accrued Liabilities at Period End	Goods/services received but not invoiced are accrued at period end with documented methodology and review.

Business Process Controls (Revenue)

5 controls

Controls in the Business Process Controls (Revenue) domain of SOX 404 / ICFR — 5 controls
Code	Title	Description
BPC-Rev-1	Customer Master Data Maintenance	Changes to customer master data (credit limits, payment terms) require independent review and approval.
BPC-Rev-2	Order to Cash Pricing and Approvals	Sales orders use approved price lists; discounts above thresholds require management approval.
BPC-Rev-3	Revenue Recognition (ASC 606)	Revenue is recognized in accordance with ASC 606 with documented performance obligation analysis and reviewed by account...
BPC-Rev-4	Accounts Receivable Aging and Allowance	AR aging is reviewed monthly; allowance for doubtful accounts is calculated using documented methodology and reviewed.
BPC-Rev-5	Cash Application and Reconciliation	Cash receipts are applied to customer accounts timely and reconciled to bank deposits.

Business Process Controls (Treasury)

2 controls

Controls in the Business Process Controls (Treasury) domain of SOX 404 / ICFR — 2 controls
Code	Title	Description
BPC-Tr-1	Bank Reconciliations	Bank reconciliations are prepared monthly and independently reviewed; reconciling items are aged and cleared.
BPC-Tr-2	Wire Transfer Authorization	Wire transfers require dual authorization with verification of vendor banking details and callback for changes.

Entity-Level

10 controls

Controls in the Entity-Level domain of SOX 404 / ICFR — 10 controls
Code	Title	Description
ENT-1	Code of Conduct and Ethics	A board-approved code of conduct exists, is communicated to all employees, and acknowledgement is obtained at hire and a...
ENT-10	CEO/CFO Sub-Certification Process	Sub-certifications from process owners support CEO/CFO Section 302 and 906 certifications.
ENT-2	Audit Committee Oversight	The audit committee oversees ICFR, financial reporting, and external auditor independence with documented charter and me...
ENT-3	Whistleblower / Ethics Hotline	Anonymous reporting mechanism exists for accounting and audit concerns with audit committee escalation.
ENT-4	Risk Assessment Process	Management performs annual ICFR risk assessment identifying significant accounts, disclosures, and risks of material mis...
ENT-5	Delegation of Authority	Board-approved delegation of authority matrix defines approval limits for commitments, expenditures, and contracts.
ENT-6	Hiring and Background Checks	Background checks are performed for personnel in roles with financial reporting responsibility.
ENT-7	Performance Evaluation and Compensation	Performance reviews and incentive compensation align with control responsibilities and ethical behavior.
ENT-8	Internal Audit Function	Internal audit reports functionally to the audit committee and executes risk-based audit plan covering ICFR.
ENT-9	Disclosure Committee	Disclosure committee reviews periodic SEC filings (10-K, 10-Q) and certifies completeness and accuracy of disclosures.

Fraud Risk

4 controls

Controls in the Fraud Risk domain of SOX 404 / ICFR — 4 controls
Code	Title	Description
FRAUD-1	Fraud Risk Assessment	Annual fraud risk assessment identifies schemes, considers incentives/pressures, opportunities, and rationalizations.
FRAUD-2	Management Override Controls	Controls mitigate management override risk including independent review of top-side journal entries and unusual transact...
FRAUD-3	Journal Entry Review and Approval	Manual journal entries are reviewed and approved by someone other than the preparer with supporting documentation.
FRAUD-4	Conflict of Interest Disclosure	Annual conflict of interest disclosures are obtained from directors, officers, and key employees.

IT General Controls (Change Management)

5 controls

Controls in the IT General Controls (Change Management) domain of SOX 404 / ICFR — 5 controls
Code	Title	Description
ITGC-CM-1	Change Request and Approval	Changes to financially relevant systems require documented request, business approval, and prioritization before develop...
ITGC-CM-2	Testing and User Acceptance	Changes are tested in non-production environments with documented UAT sign-off prior to production migration.
ITGC-CM-3	Segregation Between Development and Production	Developers do not have ability to migrate code to production; migrations performed by independent personnel.
ITGC-CM-4	Emergency Changes	Emergency changes follow defined process with post-implementation review and retroactive approval.
ITGC-CM-5	Configuration Management	Standard system configurations (security baselines) are defined, applied, and monitored for financially relevant systems...

IT General Controls (Logical Access)

6 controls

Controls in the IT General Controls (Logical Access) domain of SOX 404 / ICFR — 6 controls
Code	Title	Description
ITGC-LA-1	User Access Provisioning	New user access to financially relevant systems requires documented approval based on job role before provisioning.
ITGC-LA-2	User Access Termination	Access to financially relevant systems is revoked within defined SLA upon termination or role change.
ITGC-LA-3	User Access Reviews	Periodic user access reviews are performed by business owners for financially relevant systems with remediation tracked.
ITGC-LA-4	Privileged Access Management	Privileged/admin access to financially relevant systems is restricted, monitored, and reviewed periodically.
ITGC-LA-5	Password and Authentication Controls	Password complexity, expiration, lockout, and MFA configurations meet policy for financially relevant systems.
ITGC-LA-6	Segregation of Duties in Applications	SoD rules prevent users from holding incompatible roles in financially relevant applications; conflicts are remediated o...

IT General Controls (Operations)

5 controls

Controls in the IT General Controls (Operations) domain of SOX 404 / ICFR — 5 controls
Code	Title	Description
ITGC-OP-1	Backup and Recovery	Backups of financially relevant systems are performed per schedule, monitored for success, and restoration is tested per...
ITGC-OP-2	Job Scheduling and Monitoring	Batch jobs supporting financial processing are scheduled, monitored, and failures are investigated and resolved timely.
ITGC-OP-3	Incident Management	Incidents affecting financially relevant systems are logged, prioritized, resolved, and reviewed for ICFR impact.
ITGC-OP-4	Data Center Physical Access	Physical access to data centers hosting financially relevant systems is restricted to authorized personnel and reviewed...
ITGC-OP-5	Third-Party Service Provider Oversight (SOC Reports)	SOC 1 / SOC 2 reports for material service providers are reviewed annually; CUECs are tested and exceptions remediated.

Your Compliance Coverage

If you comply with SOX 404 / ICFR, you already cover:

ISO/IEC 29100:2024

1 controls mapped

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Angola Personal Data Protection Law (Law No. 22/11)

1 controls mapped

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ISO/IEC 29134:2023

1 controls mapped

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+ 302 more: ISO/IEC 27557:2022 — Organisational Privacy Risk Management (2%), Privacy Act 1988 (Australia) (2%)

See all 305 mapped frameworks ↓

Maps to 305 other frameworks

52 total controls

ISO/IEC 29100:2024

1 source controls mapped|3 target controls covered

Angola Personal Data Protection Law (Law No. 22/11)

1 source controls mapped|7 target controls covered

ISO/IEC 29134:2023

1 source controls mapped|3 target controls covered

ISO/IEC 27557:2022 — Organisational Privacy Risk Management

1 source controls mapped|2 target controls covered

Privacy Act 1988 (Australia)

1 source controls mapped|3 target controls covered

Colorado Privacy Act (CPA)

1 source controls mapped|9 target controls covered

Vermont Artificial Intelligence and Consumer Data Act (AICDA)

1 source controls mapped|3 target controls covered

ISO/IEC 23837 — Security Requirements for Quantum Key Distribution

1 source controls mapped|1 target controls covered

Cambodia Sub-Decree on Personal Data Protection (Sub-Decree No. 134)

1 source controls mapped|6 target controls covered

Netherlands GDPR Implementation Act (UAVG — Uitvoeringswet AVG, 2018)

1 source controls mapped|10 target controls covered

Poland Act on Personal Data Protection (Ustawa o ochronie danych osobowych, 2018)

1 source controls mapped|8 target controls covered

Latvia Personal Data Processing Law (Fizisko personu datu apstrades likums, 2018)

1 source controls mapped|9 target controls covered

Finland Data Protection Act (Tietosuojalaki, 1050/2018)

1 source controls mapped|6 target controls covered

Estonia Personal Data Protection Act (Isikuandmete kaitse seadus, 2019)

1 source controls mapped|3 target controls covered

Russia Federal Law on Personal Data (152-FZ)

1 source controls mapped|5 target controls covered

Armenia Law on Protection of Personal Data (2015)

1 source controls mapped|5 target controls covered

Albania Law on Protection of Personal Data (Law No. 9887, 2008, amended 2014)

1 source controls mapped|3 target controls covered

ISO/IEC 38500:2024 — Governance of IT

1 source controls mapped|1 target controls covered

ISO/IEC 27014:2020

1 source controls mapped|2 target controls covered

South Korea Korea Internet Self-Governance Organisation (KISO) Code of Ethics

1 source controls mapped|3 target controls covered

ISO/IEC 27400:2022

1 source controls mapped|2 target controls covered

Canada Artificial Intelligence and Data Act (AIDA)

1 source controls mapped|2 target controls covered

CIRCIA (Cyber Incident Reporting for Critical Infrastructure Act)

1 source controls mapped|3 target controls covered

EU Digital Services Act (Regulation (EU) 2022/2065)

1 source controls mapped|6 target controls covered

India Account Aggregator Framework (RBI)

1 source controls mapped|1 target controls covered

Bosnia and Herzegovina Law on Protection of Personal Data (2006, amended 2011)

1 source controls mapped|4 target controls covered

Nigeria NDPR

1 source controls mapped|3 target controls covered

Philippines Data Privacy Act (RA 10173)

1 source controls mapped|3 target controls covered

Colorado Privacy Act

1 source controls mapped|3 target controls covered

China Cybersecurity Law (CSL)

1 source controls mapped|3 target controls covered

ITU-T X.805 — Security Architecture for End-to-End Communications

1 source controls mapped|1 target controls covered

Belgium Data Protection Act (Wet van 30 juli 2018, Loi du 30 juillet 2018)

1 source controls mapped|3 target controls covered

FAA Cybersecurity Framework for Aviation

1 source controls mapped|1 target controls covered

Oman National Cybersecurity Framework

1 source controls mapped|1 target controls covered

Singapore Payment Services Act (PSA) — Digital Payment Token Regulation

1 source controls mapped|7 target controls covered

Tanzania Personal Data Protection Act (Draft)

1 source controls mapped|9 target controls covered

Jamaica Data Protection Act 2020

1 source controls mapped|4 target controls covered

Trinidad and Tobago Data Protection Act 2011

1 source controls mapped|8 target controls covered

Cayman Islands Data Protection Act 2017 (DPA)

1 source controls mapped|5 target controls covered

Fiji Data Protection Bill (2020)

1 source controls mapped|5 target controls covered

Denmark Data Protection Act (Databeskyttelsesloven, 2018)

1 source controls mapped|3 target controls covered

Czech Republic Act on the Protection of Personal Data (Act No. 110/2019 Coll.)

1 source controls mapped|4 target controls covered

Brunei Personal Data Protection Order 2024 (PDPO)

1 source controls mapped|7 target controls covered

CTDPA (Connecticut Data Privacy Act)

1 source controls mapped|3 target controls covered

Washington My Health My Data Act (MHMD)

1 source controls mapped|3 target controls covered

Rhode Island Data Transparency and Privacy Protection Act (RIDTPPA)

1 source controls mapped|5 target controls covered

Wisconsin Data Privacy Act (SB 670)

1 source controls mapped|6 target controls covered

Tennessee Information Protection Act (TIPA)

1 source controls mapped|6 target controls covered

Connecticut Data Privacy Act (CTDPA)

1 source controls mapped|7 target controls covered

Florida Digital Bill of Rights (FDBR)

1 source controls mapped|6 target controls covered

LGPD

1 source controls mapped|5 target controls covered

UAE PDPL

1 source controls mapped|3 target controls covered

Maryland Online Data Privacy Act

1 source controls mapped|3 target controls covered

PIPEDA

1 source controls mapped|3 target controls covered

NIST Privacy Framework 1.0

1 source controls mapped|3 target controls covered

SOC for Cybersecurity — Cybersecurity Risk Management Examination

1 source controls mapped|1 target controls covered

USMCA Chapter 19 — Digital Trade (United States-Mexico-Canada Agreement)

1 source controls mapped|2 target controls covered

Student Privacy Pledge 2020

1 source controls mapped|3 target controls covered

ENISA Privacy-Enhancing Technologies Reports and Recommendations

1 source controls mapped|2 target controls covered

Philippines DPA

1 source controls mapped|3 target controls covered

South Korea Credit Information Act

1 source controls mapped|4 target controls covered

MiFID II / MiFIR

1 source controls mapped|4 target controls covered

Singapore Payment Services Act 2019 (PSA) — Digital Payment Token Provisions

1 source controls mapped|2 target controls covered

EU NIS2 Directive — Transport Sector Requirements

1 source controls mapped|3 target controls covered

eIDAS 2.0 — EU Digital Identity Regulation

1 source controls mapped|7 target controls covered

Mauritius Data Protection Act 2017

1 source controls mapped|7 target controls covered

Botswana Data Protection Act (2024)

1 source controls mapped|11 target controls covered

Delaware Online Privacy and Protection Act (proposed)

1 source controls mapped|3 target controls covered

FTC GLBA Safeguards Rule (16 CFR Part 314)

1 source controls mapped|2 target controls covered

Nevada Gaming Control Board Cybersecurity Requirements

1 source controls mapped|1 target controls covered

Lloyd's Minimum Standards — Cyber Security

1 source controls mapped|1 target controls covered

FTC Safeguards Rule (16 CFR Part 314)

1 source controls mapped|1 target controls covered

Jamaica DPA

1 source controls mapped|3 target controls covered

Minnesota Consumer Data Privacy Act

1 source controls mapped|3 target controls covered

UK Age Appropriate Design Code (Children's Code)

1 source controls mapped|4 target controls covered

ISO 42001

1 source controls mapped|1 target controls covered

Saudi Arabia PDPL

1 source controls mapped|3 target controls covered

PAS 1192-5:2015 — Security-Minded Approach to BIM and Digital Built Environments

1 source controls mapped|1 target controls covered

Canada ITSG-33 — IT Security Risk Management

1 source controls mapped|1 target controls covered

New Zealand Information Security Manual (NZISM)

1 source controls mapped|1 target controls covered

MARS-E — Minimum Acceptable Risk Standards for Exchanges

1 source controls mapped|1 target controls covered

South Korea Cloud Security Assurance Program (CSAP)

1 source controls mapped|1 target controls covered

NRC 10 CFR 73.54 — Nuclear Facility Cybersecurity

1 source controls mapped|1 target controls covered

UK Data Protection Act 2018

1 source controls mapped|3 target controls covered

Nebraska Data Privacy Act

1 source controls mapped|3 target controls covered

Qatar DPL

1 source controls mapped|3 target controls covered

Mauritius DPA

1 source controls mapped|3 target controls covered

Vietnam Law on Cybersecurity (No. 24/2018/QH14)

1 source controls mapped|5 target controls covered

Saudi PDPL

1 source controls mapped|5 target controls covered

Japan APPI

1 source controls mapped|2 target controls covered

GDPR

1 source controls mapped|11 target controls covered

NIS2 Directive

1 source controls mapped|5 target controls covered

DORA

1 source controls mapped|5 target controls covered

Florida Digital Bill of Rights (SB 262)

1 source controls mapped|3 target controls covered

Liechtenstein DPA

1 source controls mapped|3 target controls covered

Austria Data Protection Act (Datenschutzgesetz, DSG, amended 2018)

1 source controls mapped|3 target controls covered

EU In Vitro Diagnostic Medical Devices Regulation (IVDR)

1 source controls mapped|4 target controls covered

Ethiopia Personal Data Protection Proclamation (No. 1321/2024)

1 source controls mapped|6 target controls covered

Senegal Law on Personal Data Protection (Law No. 2008-12)

1 source controls mapped|6 target controls covered

Tunisia Organic Law on Personal Data Protection (Law No. 2004-63)

1 source controls mapped|3 target controls covered

PDPA Singapore

1 source controls mapped|3 target controls covered

EU Machinery Regulation (Regulation (EU) 2023/1230)

1 source controls mapped|8 target controls covered

EU General Product Safety Regulation (GPSR, Regulation 2023/988)

1 source controls mapped|9 target controls covered

EU AI Act

1 source controls mapped|7 target controls covered

China Personal Information Protection Law (PIPL)

1 source controls mapped|6 target controls covered

Morocco Data Protection Law (09-08)

1 source controls mapped|6 target controls covered

Rwanda Law No. 058/2021 Relating to the Protection of Personal Data

1 source controls mapped|9 target controls covered

Digital Services Act (DSA) - Regulation (EU) 2022/2065

1 source controls mapped|7 target controls covered

EU Markets in Crypto-Assets Regulation (MiCA, Regulation 2023/1114)

1 source controls mapped|3 target controls covered

Spain Organic Law 3/2018 on Data Protection and Digital Rights (LOPDGDD)

1 source controls mapped|4 target controls covered

African Union Malabo Convention

1 source controls mapped|7 target controls covered

EU Maritime Single Window Environment Regulation (EU) 2019/1239

1 source controls mapped|5 target controls covered

Lithuania Law on Legal Protection of Personal Data (2018)

1 source controls mapped|4 target controls covered

Italy Personal Data Protection Code (Legislative Decree No. 196/2003, amended 2018)

1 source controls mapped|3 target controls covered

South Korea Personal Information Protection Act (PIPA)

1 source controls mapped|11 target controls covered

EU Clinical Trials Regulation (CTR 536/2014)

1 source controls mapped|1 target controls covered

Azerbaijan Law on Personal Data (2010)

1 source controls mapped|3 target controls covered

CCPA/CPRA

1 source controls mapped|3 target controls covered

South Korea ISMS-P

1 source controls mapped|3 target controls covered

Regional Comprehensive Economic Partnership (RCEP) — E-Commerce Chapter

1 source controls mapped|1 target controls covered

Law No. 172-13 on the Protection of Personal Data

1 source controls mapped|3 target controls covered

ASEAN Guide on AI Governance and Ethics

1 source controls mapped|1 target controls covered

Kentucky Consumer Data Protection Act

1 source controls mapped|3 target controls covered

Bahrain PDPL

1 source controls mapped|3 target controls covered

Uruguay DPL

1 source controls mapped|3 target controls covered

APPI

1 source controls mapped|3 target controls covered

Chile DPL

1 source controls mapped|3 target controls covered

China AI Regulations

1 source controls mapped|1 target controls covered

Privacy and Other Legislation Amendment Act 2024 (Australia)

1 source controls mapped|3 target controls covered

SOC 2

1 source controls mapped|3 target controls covered

Turkey KVKK

1 source controls mapped|3 target controls covered

ILO Nursing Personnel Convention C149 (1977)

1 source controls mapped|3 target controls covered

6th Anti-Money Laundering Directive (AMLD6, Directive (EU) 2018/1673)

1 source controls mapped|6 target controls covered

ISO 8000 — Data Quality

1 source controls mapped|3 target controls covered

FATF Recommendation 16 — Virtual Asset Travel Rule

1 source controls mapped|3 target controls covered

Privacy by Design (PbD) — Seven Foundational Principles

1 source controls mapped|3 target controls covered

BS 65000:2014 — Guidance on Organizational Resilience

1 source controls mapped|3 target controls covered

New Hampshire Privacy Act

1 source controls mapped|3 target controls covered

Luxembourg Law of 1 August 2018 on Data Protection (GDPR Implementation)

1 source controls mapped|6 target controls covered

Portugal Law No. 58/2019 — Data Protection Implementation Act

1 source controls mapped|6 target controls covered

Romania Law No. 190/2018 on Data Protection Measures (GDPR Implementation)

1 source controls mapped|5 target controls covered

Montenegro Law on Personal Data Protection (2023)

1 source controls mapped|8 target controls covered

North Macedonia Law on Personal Data Protection (2020)

1 source controls mapped|7 target controls covered

Iceland Data Protection and Processing of Personal Data Act (Act No. 90/2018)

1 source controls mapped|8 target controls covered

Japan Act on Specified Commercial Transactions (ASCT) — Digital Services

1 source controls mapped|5 target controls covered

EU Product Liability Directive (Directive (EU) 2023/2845)

1 source controls mapped|5 target controls covered

Proposal for a Directive on improving working conditions in platform work (COM(2023) 491)

1 source controls mapped|5 target controls covered

EU Pay Transparency Directive (Directive (EU) 2023/970)

1 source controls mapped|5 target controls covered

Hungary Act CXII of 2011 on Informational Self-Determination and Freedom of Information (Info Act)

1 source controls mapped|6 target controls covered

Uruguay Personal Data Protection Act (Law No. 18.331)

1 source controls mapped|3 target controls covered

COPPA

1 source controls mapped|3 target controls covered

Nigeria Open Banking Regulatory Framework (CBN, 2023)

1 source controls mapped|3 target controls covered

Uganda Data Protection and Privacy Act (2019)

1 source controls mapped|5 target controls covered

Malaysia PDPA 2010

1 source controls mapped|3 target controls covered

CSA STAR (Security, Trust, Assurance, and Risk)

1 source controls mapped|1 target controls covered

India DPDP Act

1 source controls mapped|3 target controls covered

PropTech Security Standards — Smart Building Cybersecurity

1 source controls mapped|2 target controls covered

Kids Online Safety Act (KOSA)

1 source controls mapped|2 target controls covered

Peru DPL

1 source controls mapped|3 target controls covered

EU AI Liability Directive

1 source controls mapped|3 target controls covered

EU Carbon Border Adjustment Mechanism (CBAM)

1 source controls mapped|4 target controls covered

EU Cyber Solidarity Act (Regulation (EU) 2025/38)

1 source controls mapped|3 target controls covered

EU Energy Performance of Buildings Directive (EPBD Recast) – Draft Directive (2023/0317 COD)

1 source controls mapped|4 target controls covered

EU European Media Freedom Act (EMFA)

1 source controls mapped|4 target controls covered

EU Seveso III Directive (Directive 2012/18/EU)

1 source controls mapped|5 target controls covered

EU Taxonomy Regulation (Regulation 2020/852)

1 source controls mapped|4 target controls covered

EU Taxonomy for Sustainable Activities (Regulation 2020/852)

1 source controls mapped|3 target controls covered

Union Customs Code (UCC) - Regulation (EU) No 952/2013

1 source controls mapped|4 target controls covered

EU Web Accessibility Directive (Directive 2016/2102)

1 source controls mapped|2 target controls covered

EU ePrivacy Directive (2002/58/EC)

1 source controls mapped|2 target controls covered

Egypt Personal Data Protection Law (Law No. 151 of 2020)

1 source controls mapped|3 target controls covered

Chile Personal Data Protection Law (Law No. 21.719)

1 source controls mapped|5 target controls covered

Peru Personal Data Protection Law (Law No. 29733)

1 source controls mapped|7 target controls covered

Côte d'Ivoire Law No. 2013-450 on the Protection of Personal Data

1 source controls mapped|6 target controls covered

Costa Rica Personal Data Protection Law (Law No. 8968) as amended by Executive Decree No. 42089-MGP

1 source controls mapped|4 target controls covered

Pakistan Personal Data Protection Bill 2023

1 source controls mapped|3 target controls covered

Turkey Personal Data Protection Law (KVKK — Law No. 6698)

1 source controls mapped|4 target controls covered

Ukraine Law on Personal Data Protection (Law No. 2297-VI)

1 source controls mapped|4 target controls covered

Kazakhstan Law on Personal Data and Their Protection (No. 94-V)

1 source controls mapped|3 target controls covered

Uzbekistan Law on Personal Data (No. ZRU-547)

1 source controls mapped|5 target controls covered

Georgia Law on Personal Data Protection (2012)

1 source controls mapped|4 target controls covered

Colombia Data Protection Law (Law 1581 of 2012)

1 source controls mapped|4 target controls covered

Panama Law on Personal Data Protection (Law No. 81 of 2019)

1 source controls mapped|4 target controls covered

Act on the Implementation of the General Data Protection Regulation (OG 42/2018)

1 source controls mapped|3 target controls covered

Malta Data Protection Act (Cap. 586, 2018)

1 source controls mapped|8 target controls covered

Oman Personal Data Protection Law (Royal Decree 6/2022)

1 source controls mapped|4 target controls covered

Qatar Personal Data Privacy Protection Law (Law No. 13 of 2016)

1 source controls mapped|3 target controls covered

UNCITRAL Model Law on Electronic Commerce (1996, updated 2005)

1 source controls mapped|2 target controls covered

Brazil Open Finance (Resolução Conjunta No. 1/2020)

1 source controls mapped|3 target controls covered

RICS Professional Standards — Data and Technology in Property

1 source controls mapped|1 target controls covered

EU Data Governance Act (DGA)

1 source controls mapped|3 target controls covered

Norway PDPA

1 source controls mapped|3 target controls covered

AICPA Privacy Management Framework (PMF)

1 source controls mapped|3 target controls covered

Mexico LFPDPPP

1 source controls mapped|3 target controls covered

Virginia Consumer Data Protection Act (VCDPA)

1 source controls mapped|3 target controls covered

Switzerland New Federal Act on Data Protection (nFADP/nDSG, 2023)

1 source controls mapped|3 target controls covered

Australia Consumer Data Right — Banking (CDR)

1 source controls mapped|2 target controls covered

DFARS 252.204-7012 — Safeguarding Covered Defense Information

1 source controls mapped|1 target controls covered

Illinois Biometric Information Privacy Act (BIPA)

1 source controls mapped|1 target controls covered

NAIC Insurance Data Security Model Law (MDL-668)

1 source controls mapped|3 target controls covered

Modern Slavery Act 2018 (Australia)

1 source controls mapped|1 target controls covered

FedRAMP Rev 5

1 source controls mapped|2 target controls covered

Iowa Consumer Data Protection Act

1 source controls mapped|3 target controls covered

Tennessee IPA

1 source controls mapped|3 target controls covered

EU Code of Conduct for Research Data Management (GDPR Article 40)

1 source controls mapped|3 target controls covered

Rwanda DPL

1 source controls mapped|3 target controls covered

EU Network Code on Cybersecurity for the Electricity Sector

1 source controls mapped|6 target controls covered

Serbia Law on Personal Data Protection (2018)

1 source controls mapped|5 target controls covered

SSAE 18 — Attestation Standards (SOC Reporting)

1 source controls mapped|2 target controls covered

Greece Law 4624/2019 — Hellenic Data Protection Authority (HDPA) Implementation Act

1 source controls mapped|3 target controls covered

EU Digital Markets Act

1 source controls mapped|2 target controls covered

Indiana Consumer Data Protection Act

1 source controls mapped|3 target controls covered

UK GDPR (UK General Data Protection Regulation)

1 source controls mapped|3 target controls covered

PDPA Thailand

1 source controls mapped|3 target controls covered

Kuwait Data Privacy Protection Regulation (KDPPR, 2021 — CMA Directive)

1 source controls mapped|3 target controls covered

Paraguay Law on Protection of Personal Data (Law No. 6534/2020)

1 source controls mapped|4 target controls covered

Jordan Draft Personal Data Protection Law (2022)

1 source controls mapped|4 target controls covered

UAE Federal Data Protection Law

1 source controls mapped|3 target controls covered

New Jersey Data Privacy Act

1 source controls mapped|3 target controls covered

Argentina PDPA

1 source controls mapped|3 target controls covered

Barbados Data Protection Act 2019

1 source controls mapped|3 target controls covered

Switzerland FADP

1 source controls mapped|3 target controls covered

Cook Islands Electronic Transactions Act 2003

1 source controls mapped|3 target controls covered

US Americans with Disabilities Act (ADA) — Title III Digital Accessibility

1 source controls mapped|2 target controls covered

Laos Law on Prevention and Combating Cybercrime (2015)

1 source controls mapped|2 target controls covered

NIST Privacy Framework Version 1.0

1 source controls mapped|2 target controls covered

Equator Principles (EP4, 2020)

1 source controls mapped|1 target controls covered

Myanmar Cybersecurity Law (2023)

1 source controls mapped|2 target controls covered

TEFCA — Trusted Exchange Framework and Common Agreement

1 source controls mapped|1 target controls covered

Texas Data Privacy Act

1 source controls mapped|3 target controls covered

ESRB Privacy Certified

1 source controls mapped|4 target controls covered

CISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0

1 source controls mapped|2 target controls covered

CSA CCM v4

1 source controls mapped|3 target controls covered

UNICEF Policy Guidance on AI for Children (2021)

1 source controls mapped|2 target controls covered

South Korea PIPA

1 source controls mapped|3 target controls covered

Montana Consumer Data Privacy Act

1 source controls mapped|3 target controls covered

Law 1581 of 2012 - Statutory Framework for the Protection of Personal Data

1 source controls mapped|3 target controls covered

APEC Cross-Border Privacy Rules (CBPR) System

1 source controls mapped|3 target controls covered

South Africa Promotion of Access to Information Act (PAIA)

1 source controls mapped|3 target controls covered

Sweden Data Protection Act (Dataskyddslag, 2018:218)

1 source controls mapped|3 target controls covered

New Zealand Privacy Act

1 source controls mapped|3 target controls covered

EU Data Act

1 source controls mapped|1 target controls covered

US Children's Online Privacy Protection Act (COPPA) and COPPA 2.0 Proposed Updates

1 source controls mapped|3 target controls covered

Iceland DPA

1 source controls mapped|3 target controls covered

POPIA

1 source controls mapped|3 target controls covered

Taiwan PDPA

1 source controls mapped|3 target controls covered

Global Cross-Border Privacy Rules (Global CBPR) Forum

1 source controls mapped|3 target controls covered

US EPA Safe Drinking Water Act (SDWA) — Cybersecurity Requirements

1 source controls mapped|2 target controls covered

UK Modern Slavery Act 2015

1 source controls mapped|2 target controls covered

Philippines Cybercrime Prevention Act (RA 10175)

1 source controls mapped|2 target controls covered

Canada's Anti-Spam Legislation (CASL)

1 source controls mapped|2 target controls covered

Zambia Data Protection Act (2021)

1 source controls mapped|3 target controls covered

UK Telecommunications (Security) Act 2021

1 source controls mapped|2 target controls covered

Bank Secrecy Act / Anti-Money Laundering (BSA/AML)

1 source controls mapped|2 target controls covered

Notifiable Data Breaches Scheme (Australia)

1 source controls mapped|1 target controls covered

China PIPL

1 source controls mapped|3 target controls covered

Lebanon Electronic Transactions and Personal Data Protection Law (Law No. 81/2018)

1 source controls mapped|3 target controls covered

Kenya DPA

1 source controls mapped|3 target controls covered

Oregon Consumer Privacy Act

1 source controls mapped|3 target controls covered

UK AI Regulation Framework

1 source controls mapped|1 target controls covered

Utah Consumer Privacy Act

1 source controls mapped|3 target controls covered

Zimbabwe Data Protection Act (2021)

1 source controls mapped|3 target controls covered

Virginia CDPA

1 source controls mapped|3 target controls covered

Sri Lanka Personal Data Protection Act (No. 9 of 2022)

1 source controls mapped|3 target controls covered

Ghana Data Protection Act 2012 (Act 843)

1 source controls mapped|6 target controls covered

Nigeria Data Protection Act 2023 (NDPA)

1 source controls mapped|3 target controls covered

EU Taxonomy Regulation

1 source controls mapped|1 target controls covered

OWASP Top 10 for LLM Applications 2025

1 source controls mapped|1 target controls covered

ISO 27701

1 source controls mapped|3 target controls covered

NIST AI Risk Management Framework (AI RMF 1.0)

1 source controls mapped|3 target controls covered

NIST AI 600-1 Generative AI Profile

1 source controls mapped|4 target controls covered

NIST SP 800-122

1 source controls mapped|3 target controls covered

Bermuda Personal Information Protection Act 2016 (PIPA)

1 source controls mapped|3 target controls covered

FERPA

1 source controls mapped|3 target controls covered

Ley Orgánica de Protección de Datos Personales (LOPDP)

1 source controls mapped|3 target controls covered

Israel Protection of Privacy Law (5741-1981)

1 source controls mapped|3 target controls covered

Vietnam PDPD

1 source controls mapped|3 target controls covered

Hong Kong Personal Data (Privacy) Ordinance (PDPO, Cap 486)

1 source controls mapped|2 target controls covered

Digital Economy Partnership Agreement (DEPA)

1 source controls mapped|1 target controls covered

ASEAN Data Management Framework

1 source controls mapped|2 target controls covered

Australia NHMRC National Statement on Ethical Conduct in Human Research

1 source controls mapped|1 target controls covered

SASB Standards (ISSB Integrated)

1 source controls mapped|2 target controls covered

SASB Standards

1 source controls mapped|2 target controls covered

EU Audiovisual Media Services Directive (AVMSD, Directive 2010/13/EU as amended by Directive 2018/1808 and Directive (EU) 2023/2586)

1 source controls mapped|1 target controls covered

ISO 27001:2022

1 source controls mapped|1 target controls covered

ISO/IEC 23894:2023

1 source controls mapped|1 target controls covered

Korea PIPA

1 source controls mapped|2 target controls covered

Brazil AI Framework

1 source controls mapped|1 target controls covered

Indonesia PDP Law

1 source controls mapped|3 target controls covered

Kenya Data Protection Act 2019

1 source controls mapped|3 target controls covered

Singapore Protection from Online Falsehoods and Manipulation Act (POFMA, 2019)

1 source controls mapped|1 target controls covered

Australia Online Safety Act 2021

1 source controls mapped|1 target controls covered

Australia My Health Records Act 2012

1 source controls mapped|1 target controls covered

UK Construction (Design and Management) Regulations 2015 (CDM 2015)

1 source controls mapped|1 target controls covered

IEEE 7000

1 source controls mapped|1 target controls covered

Colorado Artificial Intelligence Act (proposed SB 24-205)

1 source controls mapped|1 target controls covered

NRF Cybersecurity and Data Privacy Framework (National Retail Federation)

1 source controls mapped|1 target controls covered

WHO Global Strategy on Digital Health 2020-2025

1 source controls mapped|1 target controls covered

OECD AI Principles

1 source controls mapped|1 target controls covered

Singapore AI Governance Framework

1 source controls mapped|1 target controls covered

Tonga Communications Act (2015) — Privacy & Data Protection

1 source controls mapped|1 target controls covered

Australia AI Ethics Framework

1 source controls mapped|1 target controls covered

TISAX — Trusted Information Security Assessment Exchange

1 source controls mapped|1 target controls covered

UK Open Banking Standard

1 source controls mapped|1 target controls covered

Japan AI Guidelines

1 source controls mapped|1 target controls covered

Compare SOX 404 / ICFR with ISO/IEC 29100:2024

Frequently Asked Questions

What is SOX 404 / ICFR?

SOX 404 / ICFR is a compliance framework from United States with 12 domains and 52 controls. Sarbanes-Oxley Section 404 Internal Control over Financial Reporting per PCAOB AS 2201 + COSO 2013. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

How many controls does SOX 404 / ICFR have?

SOX 404 / ICFR has 52 controls organised across 12 domains. The largest domains are Entity-Level (10 controls), IT General Controls (Logical Access) (6 controls), Business Process Controls (Procurement) (5 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

What frameworks does SOX 404 / ICFR map to?

SOX 404 / ICFR maps to 305 other compliance frameworks. The top mapping partners are ISO/IEC 29100:2024 (2% coverage), Angola Personal Data Protection Law (Law No. 22/11) (2% coverage), ISO/IEC 29134:2023 (2% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I get started with SOX 404 / ICFR compliance?

Start your SOX 404 / ICFR compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about SOX 404 / ICFR requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 52 controls and track your progress.

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