Guide to Internal Audit

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Screenshot of the first page of Guide to Internal Audit
By
Jenifer Guskay
Frequently Asked Questions About Developing and Maintaining an Effective Internal Audit Function: Second Edition

The internal audit (IA) profession has undergone significant changes since the New York Stock Exchange (NYSE) issued its new listing standard requiring an IA function. Companies are far more likely to have in place highly developed IA functions that address not only the NYSE standards, but also the SEC’s interpretive guidance on Section 404 of the Sarbanes-Oxley (SOX) Act and PCAOB Auditing Standard No. 5 (AS5). These regulatory developments have had a significant impact on internal audit functions.

This booklet is designed to be a resource for IA professionals can refer to regularly in their jobs. The publication offers detailed insights into everything from building an IA function to managing and improving the function as the organization evolves.

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