The Center for Audit Quality (CAQ) applauds the winners of the Internal Audit Case Study Competition, held at the Los Angeles Athletic Club on October 23, 2014.

Since the controversial Rule 13p-1, or “Conflict Minerals Rule,” was adopted by the Securities and Exchange Commission (SEC) in August 2012 under the Securities Exchange Act of 1934, as amended (Exchange Act), as mandated by the Dodd-Frank Act, there has been ongoing confusion surrounding compliance.