Going into an internal Audit SOX role coming out of public accounting as a Senior Auditor. Are there any references and guidebooks you all would recommend to read up on before I start the role? I’m looking at buying a couple books to help the transition.

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Read IIA standards, COSO and anything you can about internal controls. May be wise to read some industry publications or more about your company so you have an idea of what risks they likely have and think about what controls you'll be testing. You can also go to B4 advisory pages [risk consulting] and read their thought leadership on SOX, compliance, IA etc.

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IIA standards and COSO principles add literally nothing of substance to your practical, day to day job skills in SOx especially as an internal auditor and not a second-line type role where you might have to structure and manage the SOx programme - PCAOB auditing standards, inspection reports, and practice updates are the most useful easily accessible resources.

Speaking of IIA, maybe a bit dated but they released a decent S404 guide to Management a few years back which is helpful to get to grips with the framework, scoping, and certain odd issues you might not encounter that often otherwise

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When I transitioned I recalled reading and referring to AS 5 a lot

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