The Impact of Sarbanes-Oxley on Auditing
DOI:
https://doi.org/10.54097/fbem.v6i1.2415Keywords:
The Sarbanes-Oxley Act, Internal Audit, CPA Audit.Abstract
The Sarbanes-Oxley Act has imposed a very large number of compliance requirements on public companies in the United States and has had a non-negligible effect on the rest of the world, promoting the progressive development of internal controls in companies around the world, while also imposing more stringent requirements on CPA’s as well.
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