Sarbanes oxley act of 2002 long title an act to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the . In the wake of enron and worldcom the role of internal auditors in corporate governance has taken on a whole new meaning the passage of the sarbanes oxley act . From the securities act of 1933 to the sarbanes oxley act to the dodd frank act securities act of 1933 often referred to as the truth in securities law the . The phrase internal control structure and procedures features prominently in section 404 of sarbanes oxley but what exactly is a control structure composed of. As the 15th anniversary of the sarbanes oxley act of 2002 sox or the act approaches
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