Five years after the Sarbanes-Oxley Act took effect, about one-fourth of internal audit managers surveyed by Protiviti Inc. say they have comfortably moved SOX concerns to the back burner as they refocus on traditional responsibilities. That’s more than double the percentage responding to a similar Protiviti survey in 2005, indicating companies increasingly are satisfied with their compliance operations and ready to return to the basics, explains Bob Hirth, managing director and head of Protiviti’s internal audit group.

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