New mandate: Reporting on internal controls

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

doi:10.1002/jcaf.10234

New mandate: Reporting on internal controls

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

Accounting, School Of

Research output: Contribution to journal › Article › peer-review

Abstract

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. More importantly, what must you do to meet the new requirements?

Original language	English
Pages (from-to)	59-66
Number of pages	8
Journal	Journal of Corporate Accounting and Finance
Volume	15
Issue number	2
DOIs	https://doi.org/10.1002/jcaf.10234
State	Published - Jan 1 2004

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10.1002/jcaf.10234

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New mandate: Reporting on internal controls

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