... plan in the organization.” How Do Internal Auditors Add Value?, Internal Auditor Magazine, February, 2003, page 36, James Roth, PhD, CIA, CCSA The Outsourcing Dilemma: What’s Best for Internal ... Sarbanes-Oxley Act compliance, fraud investigation and business continuity planning Global Internal Audit Sourcing SarbanesOxley Act Readiness Attack and Penetration Testing Financial Risk Management ... Spending Account are reflected as a positive variance in the internal audit budget and estimated annually, concurrent with the development of the annual internal audit risk assessment process and plan...