February 1, 2010

Role of Internal Audit

Questions & Answers from Protiviti's "Guide to The Sarbanes-Oxley Act: Internal Control Reporting Requirements"

This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on the role of internal audit. Topics covered are: How should internal audit avoid any conflict-of-interest issues as it plays a value-added role with respect to the Section 404 certification process? What is the role of internal audit in the evaluation process? And, what changes in internal audit can be expected as a result of Section 404?