CONTROL ISSUES:

PERFORMANCE/GOVERNANCE:
The emergence of the Sarbanes Oxley Act has placed an emphasis towards management's responsibility of ensuring quality financial reporting and integrity of their organization's internal controls. As an external auditor, it is imperative to not only ascertain management's compliance in providing corporate accountability, but also to ensure that it is not used to negate their own responsibility to the public and compromise the performance of their audits. In assessing the governing bodies of the organization, the auditor must keep in mind that management's actions set the tone of the organization's structure, which, in a well-governed organization, is propagated throughout all levels of the organization and determines the effectiveness of the organization's internal controls.

1. In evaluating management's compliance with SOX, how has management embraced the Act's initiative towards greater corporate responsibility from the resulting......

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Title: 20 Questions Auditors Should Ask About Sarbanes Oxley
Approximate Word Count: 7184
Approximate Pages: 29 (250 words per double-spaced page)

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