PCI DSS
Global standard protecting payment cardholder data security
SOX
U.S. law for corporate financial reporting and internal controls
Quick Verdict
PCI DSS secures payment card data for merchants worldwide via contractual audits, while SOX mandates financial reporting controls for U.S. public firms with executive criminal liability. Organizations adopt PCI to process cards compliantly; SOX to ensure investor-trusted disclosures.
PCI DSS
Payment Card Industry Data Security Standard
Key Features
- 12 requirements organized into 6 control objectives
- 300+ granular sub-requirements and testing procedures
- Transaction-volume-based merchant/service provider levels
- Prohibits storing sensitive authentication data post-authorization
- Requires quarterly ASV scans and annual pentests
SOX
Sarbanes-Oxley Act of 2002
Key Features
- CEO/CFO certification of financial reports (§302/§906)
- ICFR management assessment and auditor attestation (§404)
- PCAOB oversight of public company audits (Title I)
- Auditor independence and rotation requirements (Title II)
- Whistleblower protections and document retention (§806/§802)
Detailed Analysis
A comprehensive look at the specific requirements, scope, and impact of each standard.
PCI DSS Details
What It Is
PCI DSS (Payment Card Industry Data Security Standard) is an industry-mandated security framework for protecting cardholder data (CHD) and sensitive authentication data (SAD). Developed by the PCI Security Standards Council, it applies a control-based approach with 12 requirements organized into 6 control objectives, focusing on entities storing, processing, or transmitting payment card data.
Key Components
- 12 core requirements covering network security, data protection, vulnerability management, access controls, monitoring, and policies.
- Over 300 sub-requirements with testing procedures.
- Merchant levels 1-4 and service provider levels 1-2 dictate validation via SAQ, ROC, ASV scans, and QSA audits.
- v4.0 introduces customized approaches and third-party risk emphasis.
Why Organizations Use It
- Contractual obligation from payment brands/acquirers, avoiding fines, processing bans, and breach costs ($37/record avg.).
- Reduces fraud, builds customer trust, and enables market access.
- Enhances risk management and operational maturity.
Implementation Overview
- **Assess-Repair-Report cycleScope CDE, gap analysis, remediate, validate.
- Applies to all card-handling orgs globally; 6-12 months typical.
- Ongoing: quarterly scans, annual pentests, semi-annual reviews.
SOX Details
What It Is
Sarbanes-Oxley Act of 2002 (SOX) is a U.S. federal statute mandating enhanced corporate accountability and financial disclosure reliability for public companies. Enacted post-Enron scandals, it targets investor protection through internal controls over financial reporting (ICFR) via a risk-based, control-focused approach using frameworks like COSO.
Key Components
- **Three pillarsPCAOB oversight (Title I), auditor independence (Title II), executive certifications and ICFR (Titles III-IV).
- Key sections: §302 (CEO/CFO certifications), §404 (ICFR assessment and attestation), §409 (real-time disclosures).
- Built on COSO principles; no fixed controls but requires key controls in entity-level, process, ITGC domains.
- Compliance model: annual management assessment, auditor attestation (with exemptions for smaller filers).
Why Organizations Use It
- Mandatory for U.S. public companies to avoid penalties, restatements.
- Enhances governance, reduces fraud risk, improves reporting accuracy.
- Builds investor trust, lowers cost of capital, aids M&A/IPO readiness.
Implementation Overview
- Phased: scoping, documentation, testing, remediation, monitoring.
- Applies to public issuers; scales by size (exemptions for EGCs/non-accelerated filers).
- Requires PCAOB-aligned audits; ongoing via continuous monitoring.
Key Differences
| Aspect | PCI DSS | SOX |
|---|---|---|
| Scope | Protecting payment card data (CHD/SAD) | Internal controls over financial reporting (ICFR) |
| Industry | Payment processing merchants/service providers globally | U.S. public companies and listed foreign issuers |
| Nature | Contractual security standard enforced by card brands | Mandatory federal law with criminal penalties |
| Testing | Quarterly ASV scans, annual pentests by QSA/ASV | Annual ICFR assessment, auditor attestation (404b) |
| Penalties | Fines, loss of card processing privileges | Criminal fines/imprisonment for executives, SEC enforcement |
Scope
Industry
Nature
Testing
Penalties
Frequently Asked Questions
Common questions about PCI DSS and SOX
PCI DSS FAQ
SOX FAQ
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