When internal audit is required? 1.43K viewsAuditing 0 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 Answer ActiveVotedNewestOldest 0 Andrew211 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: