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Managing internal auditing in a post‐SOA world
Author(s) -
Moeller Robert
Publication year - 2004
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20021
Subject(s) - internal audit , business , audit , accounting
Internal auditing is a necessary but often misunderstood function in today's corporation—especially since the sweeping Sarbanes‐Oxley Act (SOA) was passed. How was the role of internal auditing changed by the SOA? And how should you manage internal auditing in this tougher, new environment? © 2004 Wiley Periodicals, Inc.