The potential impact of COSO internal control integrated framework revision on internal audit structured SOX work programs

The purpose of this research is to report the extent internal auditors employ structured work programs in SOX compliance programs and the extent external auditors are involved in development of internal audit work programs. Given the link between the internal audit framework established by the Committee of Sponsoring Organizations of the Treadway Commission and the development of SOX work papers, we also summarize and explain the May 2013 changes to the COSO Internal Audit Integrated Framework. We further posit the potential effects of these changes on extant structured SOX work papers.