TITLE

Maintaining Control

AUTHOR(S)
Marks, Norman
PUB. DATE
February 2005
SOURCE
Internal Auditor;Feb2005, Vol. 62 Issue 1, p36
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the impact of the internal control audit requirement of Section 404 of the U.S. Sarbanes-Oxley Act of 2002 on the number of public accounting (CPA) firms and its implication for audit quality. Statistics of employees hired by Ernst & Young, Deloitte and PricewaterhouseCoopers in 2004; Problems presented by the reluctance of CPA firms to present opinions on the adequacy of the internal controls addressed in their audits; Issues that should be prioritized by the Institute of Internal Auditors.
ACCESSION #
15962429

 

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