Is SOX 404 helping internal audit—or hijacking it? In this conversation, Ian Burnett, Managing Director at Sirius Solutions, and host Chris Mitchell revisit the chaos of early SOX, why internal audit became the default owner despite not being named in the Act, and how “material weakness” pressure can drive outsized focus on IT general controls. Ian shares practical guidance for aligning management, internal audit, and external auditors, and explains how modern AI tools could automate rules-based testing—freeing teams to tackle the risks that actually move the needle.