Management’s Guide to Sarbanes-Oxley Section 404: Maximize Value Within Your Organization
Internal Auditing's Role in Sections 302 and 404 of the U.S. Sarbanes-Oxley Act of 2002
Internal auditors have been confronted with a range of questions and issues related to their role and involvement in Sections 302 and 404 initiatives. These questions include both short-term issues during the implementation phase of reporting processes, as well as longer-term questions on the role and responsibilities of internal audit in this process. The purpose of this paper is to provide CAEs with relevant guidance to assist them in responding to these questions in a manner that is most helpful to their organizations while maintaining the ultimate objectivity and independence that is required by the International Standards for the Professional Practice of Internal Auditing (Standards).
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