Internal Controls and the State and Local Tax Function

Alexander, Raquel; Key, Kimberly G.; Sawyer, Rebecca
January 2005
Journal of State Taxation;Winter2005, Vol. 23 Issue 3, p53
Academic Journal
The article elucidates on section 404 of the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board's (PCAOB) Auditing Standard No. 2, and their significance with regards to state and local taxes in the United States. The said law and standard mandate that all areas of a business, including tax departments, should be able to show the presence of proper control practices and procedures in a manner than can be audited.


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