Financial frauds perpetrated by companies such as Enron, WorldCom, and Adelphia led to the passage of the

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Financial frauds perpetrated by companies such as Enron, WorldCom, and Adelphia led to the passage of the Sarbanes-Oxley Act of 2002. Using the Internet, find answers to the following questions about changes being made regarding audit committees in SOX:

a. Describe a requirement for audit committees in SOX.

b. Describe a requirement for internal controls in SOX.

c. How do these changes affect IT auditors?

d. How do these changes affect internal auditors?

e. How do these changes affect financial auditors?

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Information Technology Auditing

ISBN: 12

3rd Edition

Authors: Hall, J Scott Harr

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