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Sarbanes-Oxley Corporate Governance and Internal Audit

In the wake of Enron and WorldCom the role of internal auditors in corporate governance has taken on a whole new meaning. The passage of the Sarbanes-Oxley Act and actions by the U. S. Securities and Exchange Commission imposed new requirements on auditors, corporate boards and management. This section of AuditNet^® provides tools and resources for internal auditors to acquaint themselves with the new rules and share guidance and best practices for partnering with audit committees. Internal auditors now have a unique opportunity to work together with audit committees to help in the corporate governance mandate.  If you have resources or links you would added to this page please contact me at editor@auditnet.org.

Sarbanes-Oxley Act of 2002

Evaluating Internal Controls

Evaluating Internal Controls at the Entity Level

Preparing for Internal Control Reporting

Internal Controls Guide for Management's Assessment

Internal controls and the Sarbanes-Oxley Act by Matthew Leitch

Integrating Sarbanes-Oxley Act Internal Controls Auditing into an ISO9001:2000 Quality Management System by Dexter Hansen

Sarbanes Oxley Assessment Tool

Sarbanes-Oxley Act/PCAOB Implementation Central - from the AICPA

Sarbanes-Oxley, corporate governance, and audit committee resources - from KnowledgeLeader

Sarbanes-Oxley Risk Matrix

Corporate Governance Links

Corporate Governance The New Frontier -- How Boards of Directors Can Best Meet Their Responsibilities from PricewaterhouseCoopers

Improving the Effectiveness of Corporate Audit Committees from NASDAQ

Public Company Accounting Oversight Board provides a central resource to access CPA registration filings and research standards and regulations mandated by Sarbanes-Oxley

For current US audit committee rules and the SEC (US Securities and Exchange Commission) visit:

http://www.sec.gov/index.htm

Certification of Disclosure in Companies' Quarterly and Annual Reports

Corporate governance links (From the Institute of Chartered Accountants in England and Wales (ICAEW)) ICAEW published the final guidance on the implementation of the internal control requirements of the Combined Code on Corporate Governance, and 'Implementing Turnbull: A Boardroom Briefing'.

Audit Committee Tools

Audit Committee Effectiveness: Partnering for Success - presentation by Mike Fabrizius at the IIA Northern Virginia Chapter meeting September 12, 2002

Audit Committees and Governance from the IIA

Audit Committee Charter

Audit Committee Effectiveness - Self Assessment Tool

Audit Committee Performance Self Assessment Survey

Audit Committee Evaluation of Internal Audit is a questionnaire for audit committee members.

Corporate Governance Reform Initiatives and the Profession of Internal Auditing

Internal Control A Tool for the Audit Committee

Evaluating the Internal Audit Team

The Audit Committee's Roadmap

Sarbanes-Oxley Act/PCAOB Implementation Central

New responsibilities and requirements for audit committees is an Andersen white paper.

Sample Audit Committee Charters

Automatic Data Processing

Eastman Kodak

Pfizer

Unisys