IT IS TIMES TO REALIGN IT AUDIT AND CONTROL ACTIVITIES AS SARBANES-OXLEY COMPLIANCE EFFORTS

摘要

After years of concentrated effort in Sarbanes-Oxley compliance development and implementation, it appears that some organizations are reaching a level of maturity in SOX compliance. This augurs well for audit department that may have had to allocate the lion's share of audit personnel to support the SOX compliance efforts. As the audit staff becomes freed up from SOX compliance, audit executives and C-level executives anticipate a realignment of audit resources back to some of the more conventional areas of auditing (e.g. management counseling, operational audits, etc.).