NIST 800-53
U.S. federal catalog of security and privacy controls
J-SOX
Japanese regulation for internal controls over financial reporting
Quick Verdict
NIST 800-53 offers flexible security/privacy controls for federal and voluntary adopters managing broad risks, while J-SOX mandates ICFR assessments for Japanese listed firms ensuring financial reporting reliability. Companies adopt NIST for resilience; J-SOX for legal compliance.
NIST 800-53
NIST SP 800-53 Rev. 5 Security and Privacy Controls
Key Features
- Unified catalog of 20 security and privacy families
- Tailorable low/moderate/high impact baselines
- Outcome-based, responsibility-neutral control statements
- Integrated Risk Management Framework lifecycle
- OSCAL machine-readable formats for automation
J-SOX
Financial Instruments and Exchange Act (FIEA)
Key Features
- Management assessment of ICFR effectiveness
- External auditor attestation on management report
- Explicit IT controls and response component
- Risk-based scoping for listed companies
- COSO framework with asset preservation focus
Detailed Analysis
A comprehensive look at the specific requirements, scope, and impact of each standard.
NIST 800-53 Details
What It Is
NIST SP 800-53 Revision 5 is the U.S. federal government's primary catalog of security and privacy controls for information systems and organizations. It provides a risk-based, flexible framework to protect CIA triad and manage privacy risks through standardized safeguards.
Key Components
- 20 control families (e.g., AC, AU, SR, PT) with over 1,100 base controls and enhancements.
- Baselines in SP 800-53B for low/moderate/high impact per FIPS 199.
- Outcome-based statements, parameters, and OSCAL machine-readable formats.
- Compliance via RMF (SP 800-37) with assessment in SP 800-53A.
Why Organizations Use It
- Mandatory for federal agencies/contractors under FISMA/OMB A-130.
- Enhances risk management, operational resilience, and supply chain security.
- Builds stakeholder trust, enables reciprocity, and maps to CSF/ISO 27001.
- Provides competitive edge for FedRAMP/cloud providers.
Implementation Overview
- **RMF lifecyclecategorize, select/tailor baselines, implement, assess, authorize, monitor.
- Phased rollout with automation (OSCAL, tools); suits all sizes/industries.
- Requires documentation, training, audits; no formal certification but ATO evidence.
J-SOX Details
What It Is
J-SOX, or Japan's Financial Instruments and Exchange Act (FIEA) internal control provisions, is a regulation mandating internal controls over financial reporting (ICFR) for listed companies. Effective April 2008, it requires management assessment of ICFR effectiveness using a risk-based, principles-based approach anchored in BAC Implementation Guidance.
Key Components
- COSO five components plus Response to IT and asset preservation.
- Entity-level, process-level, and IT general controls (ITGCs).
- Risk assessment, key control identification, testing, and documentation.
- Management evaluation with external auditor attestation on reliability.
Why Organizations Use It
- Mandatory for ~3,800 listed firms and subsidiaries to ensure financial reporting reliability.
- Mitigates misstatement risks, builds investor trust, reduces audit costs via efficiency.
- Enhances governance, operational resilience, and market confidence.
Implementation Overview
- **Phasedgovernance, scoping, design, testing, reporting, monitoring.
- Applies to Japanese listed companies globally; heavy documentation/IT focus.
- Requires annual management reports audited by external firms. (178 words)
Key Differences
| Aspect | NIST 800-53 | J-SOX |
|---|---|---|
| Scope | Security/privacy controls for systems | Internal controls over financial reporting |
| Industry | Federal, critical infrastructure, voluntary adopters | Japanese listed companies and subsidiaries |
| Nature | Voluntary risk management framework | Mandatory FIEA securities regulation |
| Testing | RMF assessments, continuous monitoring | Management evaluation, auditor attestation |
| Penalties | No direct penalties, contract risks | Fines, imprisonment, listing suspension |
Scope
Industry
Nature
Testing
Penalties
Frequently Asked Questions
Common questions about NIST 800-53 and J-SOX
NIST 800-53 FAQ
J-SOX FAQ
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