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Sarbanes-Oxley News & Developments
Internal Audit - Sarbox RoleIIA spells out the tasks internal auditors should perform with Sections 404 and 302 of Sarbox.
> > While Sarbox spells out the roles of management, audit committees, and external auditors, it is silent on the parts internal auditors must play says The Institute of Internal Auditors (IIA).
The 13-page paper, available on the IIA Web site, suggests that internal auditor involvement in compliance with the two section of the act should come in four areas: project oversight, consulting and project support, ongoing monitoring and testing, and project audit.
Source: CFO
Published:2004-08-10
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