When internal audit is required? 1.82K viewsAuditing0 Mashburn 0 Comments Do you know when an internal audit is required? Is there some kind of law that says when a company needs to have an internal audit function and where can I find information for this law? 1 AnswerActiveVotedNewestOldest 0 Andrew216 Posted 0 Comments I am almost sure it’s required for listed companies in the US (after the SOX act). Register or Login Search for: