Do Audit Charters Need a Reality Check? What's the internal auditor supposed to do? The professional organization defines the position as moving toward more risk-based audit and consultative practices. The Securities & Exchange Commission, however, in order to improve the quality of financial disclosure, is calling on the internal auditor to help the audit committee and the external auditor. What ...

An assessment of the newly defined internal audit function

Nagy, Albert L., (2002)

Section 404 implementation : Chief audit executives navigate uncharted waters

Cenker, William J., (2004)

Accounting firms cautiously maneuver in the new audit environment – a note

Nagy, Albert L., (2007)