تفعيل دور وظيفة التدقيق الداخلي في ظل قانون ساربنيز أوكسلي

Abstract

The law of  Sarbanes  Oxley has clearly and directly identified and clearly and directly the respective roles of the Audit Committee , management and the external auditor and internal control , but has  not specified  the role that could be played by the internal audit function ,The various requirements required by the law of these parties require the need for internal audit roles  mustiuake additional roles to help to fulfill their responsibilities , In this context it should be noted that the application of the law Sarbnez Oxley accompanied by changes in the needs of the parties of the IIA , so there is a need for expansion and activating the role of the internal audit function in order to support and assist the company to meet these  modem requirements, the  research focuses on clarifying the main parts of the law and the reforms that came out , and its impact on all parties, with a focus on those elements of the law that would directly affect the internal audit.