Global Compliance Library
United States
SOX, COSO, the NIST family and SOC reporting.
SOX
MandatorySarbanes–Oxley Act of 2002
Legislation / Act
- Authority:
- US Congress (SEC/PCAOB oversight)
- Status:
- In force
- Applies to:
- US public companies (issuers) and their auditors; key sections 302 (certification) and 404 (ICFR).
ITGC
ConditionalIT General Controls
Control category
- Authority:
- — (a category of controls, not a law or standard)
- Status:
- Control category used in audit and SOX/ICFR contexts
- Applies to:
- The access, change, operations and (where relevant) application controls that support financial and compliance assertions.
SP 800-171
ContractualNIST SP 800-171
Control framework
- Authority:
- US National Institute of Standards and Technology (NIST)
- Status:
- Revision 3
- Applies to:
- Protecting Controlled Unclassified Information (CUI) in non-federal systems; underpins CMMC.
This library provides general information for orientation only. It is not legal advice, a determination of applicability, or a substitute for formal certification or professional counsel. Verify current legal status, editions and dates against the official source before relying on any entry. Inclusion of a jurisdiction or instrument here is informational and does not imply that Srida IT provides regulated services, holds local authorisation, or has a presence in that jurisdiction.