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For those of us in the security profession there is plenty of cross over between cyber security control frameworks, be that ISO or NIST and other regulatory requirements. SoX has from its inception focused on Access to Programmes and Data (APD), Computer Operations(CO) and Programme Design and Change Programme (PDOC).
Good cyber security should not aim to add a burden to an organisations controls environment but leverage controls to secure the enterprise in the most efficient and effective way. Benefiting corporate governance, management oversight and place assurance over corporate security. I am sure the there will be changes to PCOAB standards at some point to accommodate cyber security specifically as a significant material risk.
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