Internal Controls

Business Finance

Use the Internet to research the internal control requirements under Sarbanes-Oxley Act (SOX) and the Committee of Sponsoring Organizations of the Treadway Commission‘s (COSO) guidance on internal controls

  • Examine the importance of the audit committee oversight related to the quality of the internal controls of an organization. Analyze the audit committee’s responsibilities regarding risk assessment and internal control monitoring. Indicate whether or not the audit committee is the best to perform the function.
  • Contrast the opinion provided by the independent auditor concerning management’s assessment of internal controls over the financial reporting system with the audit opinion on the financial statements in general. Argue for providing both a qualified opinion over the financial reporting system and an unqualified opinion on the financial statements.

Reference Included

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