Through their inspections of audit firms, audit regulators are driving more corporate focus on high-risk areas, more documentation, more shifting of Sarbanes-Oxley compliance work back to the internal audit department, and increased costs.

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Through their inspections of audit firms, audit regulators are driving more corporate focus on high-risk areas, more documentation, more shifting of Sarbanes-Oxley compliance work back to the internal audit department, and increased costs.
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