Originally published in 1994 under the title "The Internal Auditor's Role in Management Reporting on Internal Control", the research is reproduced here with a revised focus on current issues. This publication will help you respond to new challenges and add value beyond mere compliance with regulation such as Sarbanes-Oxley.

Includes:

• An overview of current practices, planned changes and perceived obstacles
• Insight into internal audit's role in annual reports
• Guidance for planning, monitoring, and aggregating audit results
• A methodology for meeting operating, financial, and compliance objectives