Department
School of Accountancy
Document Type
Article
Publication Date
Winter 2008
Abstract
In the wake of the major accounting scandals, internal auditing has emerged as a powerful force in promoting effective controls, risk management, and governance in U.S. companies. This article highlights recent internal audit-related problems that were revealed in SOX Section 404 reports and offers specific recommendations for building an effective, value-adding internal audit function.
Journal Title
Review of Business
Journal ISSN
0034-6456
Volume
28
Issue
2
First Page
13
Last Page
28