
Re: "Commitment" is not enough
3 excellent points there, I can't upvote this enough.
SOX is a mandate for consultancy overreach by auditors who focus on the wrong issues.
CIS have a cheap checking & remediation tool, so there's no consultancy money in that. https://www.cisecurity.org/insights/blog/assess-remediate-and-implement-with-cis-securesuite
PCI-DSS is good on the prescriptive side, but bloated by external auditors