Sarbanes-Oxley Section 404: A Guide for Management by Internal Controls Practitioners
Internal Auditing's Role in Sections 302 and 404 of the U.S. Sarbanes-Oxley Act of 2002
Internal auditors have been confronted with a range of questions and issues related to their role and involvement in Sections 302 and 404 initiatives. These questions include both short-term issues during the implementation phase of reporting processes, as well as longer-term questions on the role and responsibilities of internal audit in this process. The purpose of this paper is to provide CAEs with relevant guidance to assist them in responding to these questions in a manner that is most helpful to their organizations while maintaining the ultimate objectivity and independence that is required by the International Standards for the Professional Practice of Internal Auditing (Standards).
Sarbanes-Oxley-related Resources from The IIA Research Foundation Bookstore
A Framework for Internal Audit's Entity-Wide Opinion on Internal Control
Key Controls: The Solution for Sarbanes-Oxley Internal Control Compliance
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