This tool contains two sample documents that outline questions internal auditors should ask when evaluating the organization's compliance with SOX regulatory requirements and includes a re-engineered IA process aligned with SOX testing plans and changes in expectations.
Questions to consider include: Has internal audit been involved in continuing to look for ways to improve, streamline and reduce costs around SOX compliance? Are similar efforts planned for the current year and after the current year’s SOX compliance efforts? Has internal audit coordinated its plan with the SOX PMO or equivalent to ensure proper coordination, lack of duplication and clarity of roles? Is this role in agreement with the internal audit charter?
Checklists & Questionnaires
Sarbanes-Oxley Compliance and Reporting Strategy Questionnaire
Internal Audit CPE Courses