### Contextual Use of Compensating Controls - **Source:** Navigating the New Landscape of Evidence-Based Validation - **Concept:** Application of Compensating Controls in PCI DSS v4.0. - **Detail:** The 260 Compensating Control narrative boxes provided in the assessment are conditional, used only if the entity does not meet the Defined Approach. - **Implication:** Highlights the need for assessors to understand when and how to apply compensating controls based on the entity's compliance status.