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Audit Committee Brief — Internal audit: Moving beyond Sarbanes-Oxley compliance (September/October 2014)

Published on: Sep 30, 2014

Twelve years removed from the adoption of the Sarbanes-Oxley Act (SOX), some companies are leveraging the unique experience and insights of internal audit to provide value through advisory and consultative roles, much as they did before SOX dominated the agenda in the years following its adoption. Regardless of the scope of internal audit’s work, audit committees can play an important role in confirming the whole organization is on the same page regarding the goals for internal audit, and in providing a strong avenue of communication for the chief audit executive to share concerns and perspectives.

This edition focuses on the evolving role of the internal audit function, and provides considerations for how audit committees can effectively work with management and internal audit to maximize the value of the function in the context of a company’s specific circumstances.

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