Internal Audit's Role in Corporate Governance: Sarbanes-Oxley Compliance

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9780894135101: Internal Audit's Role in Corporate Governance: Sarbanes-Oxley Compliance

This research was provided by generous donations from the Washington DC, Northern Virginia, and Baltimore chapters — the joint sponsors of The IIA's 2002 International Conference — and William L. Taylor, conference chairman.

A major crisis in corporate governance in the U.S. led to the passage of the Sarbanes-Oxley Act in July 2002. Astute boards and executive managers recognize that although the Act does create a short-term compliance burden, it is necessary to help restore investor confidence in the reliability of financial reports. They also realize that the public is more aware of governance practices and has higher expectations. To meet these expectations, they are investing in meaningful improvements in the governance process. This investment might also have long-term benefits such as improving risk management and, ultimately, enhancing shareholder value. This research study illustrates in detail how some leading companies are capitalizing upon this opportunity. Includes a CD that allows you to customize the content to your organization.

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