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The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs

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  • Martin, Kasey
  • Sanders, Elaine
  • Scalan, Genevieve

Abstract

The purpose of this research is to report the extent internal auditors employ structured work programs in SOX compliance programs and the extent external auditors are involved in development of internal audit work programs. Given the link between the internal audit framework established by the Committee of Sponsoring Organizations of the Treadway Commission and the development of SOX work papers, we also summarize and explain the May 2013 changes to the COSO Internal Audit Integrated Framework. We further posit the potential effects of these changes on extant structured SOX work papers.

Suggested Citation

  • Martin, Kasey & Sanders, Elaine & Scalan, Genevieve, 2014. "The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 110-117.
    • Handle: RePEc:eee:reacre:v:26:y:2014:i:1:p:110-117
    DOI: 10.1016/j.racreg.2014.02.012
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    Cited by:

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    2. Dugan, Michael T. & Turner, Elizabeth H. & Thompson, Mark A. & Murray, Susan M., 2017. "Measuring the financial impact of environmental regulations on the trucking industry," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 152-158.
    3. Yusheng Kong & Peter Yao Lartey & Fatoumata Binta Maci Bah & Nirmalya B. Biswas, 2018. "The Value of Public Sector Risk Management: An Empirical Assessment of Ghana," Administrative Sciences, MDPI, vol. 8(3), pages 1-18, July.
    4. Juan-Pierré BRUWER & Houdini FOURIE & Tracy BECK, 2019. "Considering the Control Legacy-K (CLK) Framework to Serve as a Basis for a Measuring Instrument to Assess the Control Environment of Non-JSE Listed Business Entities," Expert Journal of Business and Management, Sprint Investify, vol. 7(2), pages 271-279.
    5. Imran Abbas Jadoon & Umara Noreen & Usman Ayub & Muhammad Tahir & Naima Shahzadi, 2021. "The Impact of Family Ownership on Quality and Disclosure of Internal Control in Pakistan," Sustainability, MDPI, vol. 13(16), pages 1-16, August.
    6. Juan-Pierrà Bruwer, 2018. "Do Internal Control Activities Adversely Influence the Profitability and Solvency of South African SMMEs?," Journal of Economics and Behavioral Studies, AMH International, vol. 10(1), pages 49-58.
    7. Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da, 2015. "The SOX 404 internal control audit: Key regulatory events," Research in Accounting Regulation, Elsevier, vol. 27(2), pages 160-164.
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    9. Tikkos Sitanggang & Titik Aryati & Bambang Pamungkas & Sukrisno Agoes, 2022. "The role of the audit committee to increase the influence of audit quality and internal control on earnings management," Technium Social Sciences Journal, Technium Science, vol. 29(1), pages 399-418, March.

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