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Full-Text Articles in Business
Building An Effective Internal Audit Function: Learning From Sox Section 404 Reports, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Building An Effective Internal Audit Function: Learning From Sox Section 404 Reports, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich
Faculty and Research Publications
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.