In this month’s column, Ann discusses whether and how the internal auditor’s role will be permanently changed by their company’s Sarbanes-Oxley initiatives. She says that while the internal audit mission will not change, the manifestation of the mission – the specific services and activities performed by the department – may change. She analyzes some of the factors that will affect change and the new internal audit responsibilities that will likely result. This is a moment of great opportunity for internal audit.