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- Title
Unleashing the Potential of Internal Audit.
- Authors
Rittenberg, Larry; Anderson, Dick
- Abstract
This article focuses on how organizations can better manage their governance, compliance and audit practices. Several large accounting scandals provoked increased governmental and shareholder scrutiny of corporate accounting. In particular, the Sarbanes-Oxley Act of Congress forced audit committees to alter existing practices. Internal audits will come under increased oversight and there will most likely be additional governmental regulations but the author believes it is also an opportunity to offer shareholders greater assurance and add organizational value. INSET: Congress, NYSE Focus on Governance..
- Subjects
UNITED States; CORPORATE governance; INDUSTRIAL management; CORPORATION law; AUDITING; ORGANIZATIONAL effectiveness; UNITED States. Sarbanes-Oxley Act of 2002
- Publication
Financial Executive, 2002, Vol 18, Issue 7, p48
- ISSN
0895-4186
- Publication type
Article