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PP The Three Lines of Defense in Effective Risk Management and Control Portuguese (2MB)
PP The Role of Internal Auditing in Enterprise-wide Risk Management Portuguese (496KB)
PP The Role of Internal Auditing in Resourcing the Internal Audit Activity Portuguese (179KB)
Responses to Regulators and Oversight Bodies
Responses to Regulators and Oversight Bodies

Leading Practices
Leading Practices

This material is not part of the International Professional Practices Framework (IPPF)®, but may be useful for internal audit practitioners and their stakeholders.

The IIA has participated fully or partially in the development of all guidance posted in this section.



IA Resources


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

Research Reports

Research Reports are restricted to IIA members only. 

Non-members may purchase Research Reports by clicking on the links below.

Junho  2018