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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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    References listed on IDEAS

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    1. Mcdaniel, Ls, 1990. "The Effects Of Time Pressure And Audit Program Structure On Audit Performance," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 267-285.
    2. Schneider, A, 1984. "Modeling External Auditors Evaluations Of Internal Auditing," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 657-678.
    3. Giroux, Gary & Cassell, Cory, 2011. "Changing audit risk characteristics in the public client market," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 177-183.
    4. Zimbelman, MF & Waller, WS, 1999. "An experimental investigation of auditor-auditee interaction under ambiguity," Journal of Accounting Research, Wiley Blackwell, vol. 37, pages 135-155.
    5. Schneider, Arnold, 2010. "Analysis of professional standards and research findings to develop decision aids for reliance on internal auditing," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 96-106.
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    Cited by:

    1. Du Jianguo & Rauf Ibrahim & Peter Lartey Yao & Rupa Jaladi Santosh & Amponsah Clinton Kwabena, 2019. "The Effectiveness of Internal Controls in Rural Community Banks: Evidence from Ghana," Business Management and Strategy, Macrothink Institute, vol. 10(1), pages 202-218, December.
    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. 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.
    4. 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.
    5. 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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