后萨班斯法案时代的内部审计探析

尽管萨班斯法案是一项公司改革法案,但它的颁布也对审计领域产生了深远影响,这些影响包括使得内部审计肩负了更高的期望、内部审计与审计委员会建立了更密切的联系、增加了对内部审计资源与能力的需求。＂后萨班斯法案时代＂的内部审计的特点主要是具有向传统职能＂回归＂的倾向、在众多角色中寻求平衡、拥有逐步强化的信息系统审计能力。在这样的背景下,内部审计应当通过质量的持续改进、建立并完善知识共享机制、进行流程再造、保持风险导向的价值主张、改进人力资源策略等措施,来应对环境变化带来的挑战。

A Study on Internal Audit in Post-SOX Era

Since the Sarbanes-Oxley Act went into effect in 2002,it has made a profound effect on audit profession.The intensity of SOX preparations challenged internal audit as managers＇＂consultant＂.In the postSOX era,internal audit features on balancing different roles,returning back to the traditional function and improving the effectiveness of information system control and audit.Under this circumstance,internal audit should focus on improving quality,constructing proper knowledge-sharing mechanism,reengineering the process,and keeping the claim of value-added to face the challenge.