Sarbanes-Oxley Section 404 Work: Looking at the Benefits - Download PDF

  • Item No. : 5045.dl
  • ISBN : 978-0-89413-650-4
  • Publisher : The IIA Research Foundation
  • Publish Date : 2005
  • Authors : Larry E. Rittenberg, Ph.D., CIA, CPA
    Patricia K. Miller, CIA, CPA, CISA
  • Media : Download
  • Page count : 41
  • Member Price : $0.00
  • Non-Member Price : $14.99

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Companies have struggled in implementing the internal control provisions of the U.S. Sarbanes-Oxley Act of 2002. Costs have been high. However, few studies have systematically looked at the benefits.
This report surveys 171 chief audit executives (CAEs) and internal audit managers to help identify the specific benefits associated with Section 404 work. It identifies control improvements that have taken place as a direct result of Section 404 evaluations. It also identifies lessons learned that can improve the efficiency and effectiveness of control evaluations in the future.
The IIA Research Foundation is a 501(c)(3) corporation formed to expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession globally. Learn more about The Foundation.