This section of Protiviti's "Guide to Internal Audit" addresses common questions concerning IA’s role in Sarbanes-Oxley activities. Some of the topics covered are: Should internal auditors play a role? Is it important for an internal audit function to adhere to The IIA Standards as it relates to Sarbanes-Oxley? And, can external auditors rely on the work of internal auditors relating to Section 404 compliance?