IIA paper helps internal auditors express opinions


Internal auditors have always had a problem expressing an opinion - or rather, expressing an opinion that others take the right way, with a proper understanding of its scope and type and the criteria used to produce it. The issue has come to the forefront recently as more corporate officers and audit committees respond to the demands of the Sarbanes-Oxley Act, especially Section 404, which requires officers to certify that their internal controls are sound and effective.

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