an internal sarbanes oxley audit is mandatory

If there is a firm that can exist without having to bother about an internal sarbanes oxley audit it only goes to prove that the firm is either a fraudulent one or one that is bound to be out of business fairly soon. The entire act and all its provisions focus on one particular area and that is do with public accountability and disclosure of facts regarding the financial health of the company. In this connection an  internal sarbanes oxley audit  becomes mandatory leaving one with no option at all. Compliance in all respects will have to be done.