The Institute of Internal Auditors (IIA) welcomes the opportunity to comment on the implementation of the Sarbanes-Oxley Internal Control Provisions and commends the efforts of the SEC to promote effective corporate governance. The IIA has long advocated that good governance and accurate financial reporting emanate from the balanced interaction of board members, executives, external auditors, and internal auditors. The U.S. Public Company Accounting Oversight Board (PCAOB) has worked hard in its efforts to codify the standard governing the implementation of sections 404(b) and 302(a) of the Sarbanes-Oxley Act.
See full Comments, in pdf format.
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