Role of Internal Audit in Sensitive Communications, The - Download PDF

  • Item No. : 5046.dl
  • ISBN : 978-0-89413-648-1
  • Publisher : The Institute of Internal Auditors Research Foundation
  • Publish Date : 2006
  • Authors : Steven E. Kaplan and Joseph J. Schultz, Jr.
  • Media : Download
  • Page count : 34
  • Member Price : $0.00
  • Non-Member Price : $15.00

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This report summarizes the results of a survey about communication channels for reporting sensitive matters (whistleblowing) required by the U.S. Sarbanes-Oxley Act of 2002 and the role internal audit plays in testing the effectiveness of such channels. Results show that a positive ethical climate is related to the existence of an ethics officer and that person's access to important parties in the organization (the CEO, internal audit, external audit, and the audit committee). Positive climate is also related to the extent to which the CEO has increased emphasis on reporting potentially sensitive acts since passage of Sarbanes-Oxley.
 
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