Changing Internal Audit Practices in the New Paradigm: The Sarbanes-Oxley Environment

  • Item No. : 503
  • ISBN : 0-89413-551-1
  • Publisher : The IIA Research Foundation
  • Publish Date : 2004
  • Authors : Glen L. Gray, Ph.D., CPA
  • Media : Paperback
  • Page count : 297
  • Dimensions : 8.5 x 11
  • Member Price : $75.00
  • Non-Member Price : $85.00

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This research report explores how the U.S. Sarbanes-Oxley Act of 2002 is impacting internal auditors, public accounting firms, and public companiesall of which play a vital role in shaping the internal audit environment. Sarbanes-Oxley is probably the most significant law affecting public companies and public accounting firms since the passage of the Securities Exchange Act of 1934. It is truly a paradigm shift for those companies and accounting firms that have had to implement major changes in their organizations and how they do business.

This research report will:
  • Provide an overview of Sarbanes-Oxley , the research objectives, research methodology, and its impact on the profession.
  • Include individual case studies that summarize the impact of Sarbanes-Oxley on parties affected, as well as the interactions that occur.
  • Illustrate how unprecedented opportunities have arisen for internal auditors to increase their visibility, status, and value in their companies.
  • Encourage you to take a proactive role in Sarbanes-Oxley activities, making internal audit a valuable part of the company’s movement toward Sarbanes-Oxley compliance.
  • Show how internal auditors changed their image from that of the company police officers to that of company partners.