New mandate: Reporting on internal controls

Robert W. Rouse, Thomas R. Weirich, Paul Munter

Research output: Contribution to journalArticlepeer-review


The Sarbanes-Oxley Act continues to change the financial reporting landscape for publicly held companies. Public firms and their auditors face a new mandate: Make sure internal controls exist to prevent or detect fraud. And beginning in 2004, they must report on how effective the company's internal controls really are. This will have a big impact on internal auditors' fees.

Original languageEnglish
Pages (from-to)59-66
Number of pages8
JournalJournal of Corporate Accounting and Finance
Issue number2
StatePublished - Jan 1 2004


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