Sarbanes-Oxley Act of 2002: Effect on Audit Committee Meetings at Organizations Not Publicly Traded, The - Download PDF

  • Item No. : 5039.dl
  • ISBN : 978-0-89413-656-6
  • Publisher : The Institute of Internal Auditors Research Foundation
  • Publish Date : 2004
  • Authors : The Institute of Internal Auditors Research Foundation
  • Media : Download
  • Page count : 19
  • Member Price : $0.00
  • Non-Member Price : $15.00

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This report on The Sarbanes-Oxley Act of 2002: Effect on Audit Committees at Organizations Not Publicly Traded is provided as a service to members of The IIA.

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The Institute of Internal Auditors conducted a survey to evaluate recent changes to audit committee practices. Titled Sarbanes-Oxley Impact on Audit Committee Meetings, the survey was also designed to provide audit executives with benchmarking information related to the changing roles of internal auditors in support of their audit committees.
 
This report highlights recent changes in audit committee practices at organizations that are not publicly traded. More specifically, this report:
  • Provides benchmarking information about agendas of typical audit committee meetings at organizations that are not publicly traded.
  • Makes specific suggestions for audit executives working in support of a nonpublic audit committee.
  • Describes recent changes to the frequency and length of nonpublic audit committee meetings.
  • Analyzes the effect of Sarbanes-Oxley and other recent governance initiatives on audit committee membership.
  • Provides insights into the way the internal audit function supports audit committees in the post-Sarbanes-Oxley environment.

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.