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Keywords: internal control audits
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2013) 27 (4): 799–813.
Published: 01 December 2013
...William R. Kinney, Jr.; Roger D. Martin; Marcy L. Shepardson SYNOPSIS Since passage of the quickly finalized Sarbanes-Oxley Act during July 2002, audit production in the U.S. has been substantially expanded by mandated internal control audits. The control audit mandate is unique to the U.S...
