Article2004

Managing internal auditing in a post‐SOA world

26 citations0/0 files storedJournal of Corporate Accounting & Finance

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

Abstract 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.

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