دانلود رایگان مقاله انگلیسی تاثیر قانون گذاری بر نقش حسابرسی داخلی - امرالد 2017

Introduction

Today, business organizations are constantly bombarded by many different constellations of change, including challenges and risks in the environment (Sarens and De Beelde, 2006). As organizations operate to carry out their mission, they are exposed to threats and opportunities that can either bolster their growth or bring about their demise. How an organization deals with change and understands its capacity to address the change is a critical factor for its survival. While there are many factors that could impact the organization, this study focuses on the burgeoning role and changing responsibility of the Internal Audit Function (IAF) as a behavioral response to the environmental change factor of regulation. Therefore, when major changes in regulations occur, pressures can cause organizations to adjust their structures, processes and strategies (Haveman et al., 2001). This study addresses the following research question, “How does the environmental change factor of regulation bring about a shift in the Internal Audit Function’s Role in the organization post-SOX?”

Conclusion

We have seen a dramatic paradigm shift in the evolution of the internal audit function. Thus, this study sought to answer the question, “How does the environmental change factor of regulation bring about a shift in the Internal Audit Function’s role in the organization post-SOX? A series of exogenous shocks set into motion a cascading chain of events that produced fundamental, revolutionary changes in corporate governance (i.e., SOX) and in the IAF. The introduction of a two-tiered organizational change conceptual model shows us how events, response and strategy are key parts that drive change in the organization and its functions. SOX sparked evolutionary changes in the roles and responsibilities of the IAF. As a result, new processes were changed and redesigned to strengthen the internal control environment to promote efficiency and improve overall effectiveness. These actions paved the way for the IAF to transform itself. Thus, SOX served as a catalytic agent, which brought awareness about the value of internal audit experience to many organizations and its senior leaders.