This report on The Sarbanes-Oxley Act of 2002: Effect on Audit Committees at Organizations Not Publicly Traded is provided as a service to members of The IIA.
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The Institute of Internal Auditors conducted a survey to evaluate recent changes to audit committee practices. Titled Sarbanes-Oxley Impact on Audit Committee Meetings, the survey was also designed to provide audit executives with benchmarking information related to the changing roles of internal auditors in support of their audit committees.
This report highlights recent changes in audit committee practices at organizations that are not publicly traded. More specifically, this report:
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