Internal Audit has never had the prominence that it should have done and I wonder if has gained strength since the introduction of SOX. Whilst there are many people out there who are experts in SOX there has to be good internal audit cointrol for SOX to be effective. The Association for Internal Auditors has a good reputation but as with so many other areas there is a very limited amount of degrees focused on this area. can I ask what people think is the best degree to take to prepare for this qualification, as I have a relative whose son is thinking along these lines. he has asked me for advice but I really cannot help him.