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- Title
IIA Chief: Sarbanes-Oxley Puts Internal Auditing 'In the Limelight'.
- Authors
Heffes, Ellen M.; Gimpert, John
- Abstract
The article presents an interview with the president of the Institute of Internal Auditors and certified public accountant, David A Richards. Richards addresses the impact Sarbanes-Oxley has had accounting laws and auditing. He recognizes the value internal auditors bring to their organizations and their link to corporate governance. During the interview, Richards talks about the enhanced role of internal auditors and the four primary parts of corporate governance: the board of directors, executive management, internal and external auditors.
- Subjects
RICHARDS, David A.; ACCOUNTANTS; UNITED States. Sarbanes-Oxley Act of 2002; INTERNAL auditors; AUDIT departments; CORPORATE governance; INDUSTRIAL management
- Publication
Financial Executive, 2006, Vol 22, Issue 4, p15
- ISSN
0895-4186
- Publication type
Interview