Building an Effective Internal Audit Function: Learning from SOX Section 404 Reports

被引：0

作者：

Hermanson, Dana R. ^{[1
]}

Ivancevich, Daniel M. ^{[2
]}

Ivancevich, Susan H. ^{[2
]}

机构：

[1] Kennesaw State Univ, Dept Accounting, Private Enterprise, Kennesaw, GA 30144 USA

[2] Univ N Carolina, Cameron Sch Business, Dept Accountancy & Business Law, Wilmington, NC 28401 USA

来源：

REVIEW OF BUSINESS | 2008年 / 28卷 / 02期

关键词：

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：13 / 28

页数：16

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