Countermeasures Research On Enterprise Internal Auditing Under The Sarbanes-Oxley Act

The Sarbanes-Oxley Act, which was issued by the United States Congress in July 30, 2002, is the most important and fundamental transform to finance and auditing standards since the 1930s in the United States. Its issuance brings public companies, corporate governance and other areas a significant change and strong new rules. Internal audit is one of the major changes of other areas.This paper firstly introduces the basic concept of the internal audit and the main contents of the Sarbanes-Oxley Act, then analyzes the impact of Sarbanes-Oxley Act on the internal audit, thereby proposes the point of view which is building a governing internal audit. And then focuses on the general steps to building a governing internal audit, also the specific plans of the implementation of governing internal audit before the test of the Sarbanes-Oxley Act about a Chinese company S which is Listed in American financial market. All these hope to give some constructive comments to the development and perfection of our enterprise's internal audit.