Happy New Year IIA peers. I was wondering what if any role your internal audit teams are playing in identification and disclosure related to the SEC final rule regarding Conflict Minerals. For those who are unfamiliar with this, it was part of the Dodd-Frank act and is a requirement to disclose the use of certain "conflict minerals" in the manufacturing process. It is estimated to impact half of SEC registrants directly with many more companies being impacted indirectly. Are your internal audit functions involved in this and if so, in what capacity? Thanks!
Edited: Thursday January 03, 2013 at 9:47 AM by irblib