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
Review of Business
Journal ISSN
0034-6456
Volume
28
Issue
2
First Page
13
Last Page
28
Recommended Citation
Hermanson, Dana R., Daniel M. Ivancevich, and Susan H. Ivancevich. "Building an Effective Internal Audit Function: Learning from SOX Section 404 Reports." Review of Business 28.2 (2008): 13-28.