Comparisons anchored on SOX IT general controls, the technology controls public companies test for Section 404 internal control over financial reporting: against ISO 27001, the NIST CSF, HIPAA and the GDPR.
For public and pre-IPO companies asked for ISO 27001 by customers: SOX ITGCs cover only the IT controls that support financial reporting and are tested by the external auditor, while an ISO 27001 ISMS covers the scope the organization chooses and is certified by an accredited body. Covers scope, audit outputs, cycles, overlap in access and change controls and sequencing.
For public companies whose boards ask how SOX ITGC testing relates to a NIST CSF program: SOX is a legal duty limited to financial reporting risk, the CSF a voluntary framework for the whole cybersecurity program. Covers scope, the SEC cybersecurity disclosure rules that sit between them, assessment, and using CSF profiles alongside ITGC evidence.
For publicly traded health systems, insurers and health tech companies: SOX protects the reliability of financial reporting, HIPAA the confidentiality, integrity and availability of ePHI. Covers who each applies to, who audits or enforces, overlapping access, change and logging controls, documentation duties, and why passing one says little about the other.
For SEC registrants with EU operations or customers: SOX requires controls over financial reporting tested by auditors, the GDPR governs personal data processing with supervisory authorities and turnover-based fines. Covers scope, enforcement, where ITGC access and change controls support Article 32, and running both programs.
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