You are mixing up financial auditors with IT auditors. IT auditors verify IT security and processes, et al, not audit someone's books. So the new shortage has nothing to do with another accounting firm over-reading SOX requirements.
It so happens that I have written job descriptions for BOTH types of workers, and have successfully hired BOTH types, as well. Your assistance is not required for this distinction.
After you've actually read the SOX legislation, you may understand that the proc accountability requirements cross into IT audits (not to mention materials management procs, and others...)
It is true that I was unclear about the buzzard opportunists: CPA firms are no longer allowed to "consult" their clientele on non-financial matters. Therefore, CPA firms set up independent "consulting" firms to bleed their clientele dry on IT, operations, materials, and HR affairs.
Competency and bang-for-the-buck are irrelevant, of course.