Articles etc. about the role of Internal Audit within SOX 1386

  • Dear all.
    I’m working for one of the big accounting firms. And I have to write an article about the role, Internal Audit plays in SOX. I know, IA is only mentioned once in the whole act (Sec. 201).
    But there are lots of articles etc. which highlight that Internal Audit plays an important role within the SOX process.
    But I have not found a really convincing article so far.
    Can you help?
    Would be nice.
    Thank you in advance.

  • Have you seen this article from the Journal of Accountancy?

  • IA’s role in SOX is addressed in a number of documents and research materials developed by the IIA.
    You can search their site to find the related documents. Auditing’s Role-and-Submit=Search-and-b=1-and-c=1-and-r=10#request.self#
    They have a whitepaper, Internal Auditing’s Role In Sections 302 and 404 of the U.S. Sarbanes-Oxley Act of 2002’.
    Deloitte also has a document, ‘Optimizing the Role of Internal Audit in the Sarbanes-Oxley Era’.
    Hope this helps,

  • Milan,
    thank you very much.
    If I can do anything for you just contact me.
    Best regards

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