Resumen
This case chronicles the experiences of a student intern as she assists in the transformation of a transportation companys internal audit department in a process to go public and come into compliance with the provisions of the Sarbanes-Oxley Act. It is designed to give students an in-the-trenches viewpoint of the sweeping effects that SOX has on the internal control structure of regulated firms. The topics of co-sourcing, documentation, re-performance, and mentoring are weaved into the story as examples of how the accounting profession affects organizational behavior and culture. The case is appropriate for undergraduate and graduate auditing, systems or internal audit classes. Moreover, the case would serve as an excellent aid for faculty and students involved in accounting internships.