Surveys in 2002 and 2006 polled CPAs and (CFOs) on the perceived merits, flaws, and consequences of SOX and the Public Company Accounting Oversight Board (PCAOB) standards and guidelines. A final survey in 2008 polled CFOs. 43 responses were received and of the respondents: 1. 55% of CFOs and 52% of CPAs agreed the PCAOB…

BPIR Categories

11.4.1 Design/conduct internal/external audits

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