Turnbull report

Turnbull report
Guidance on internal controls published in September 1999 by the Institute of Chartered Accountants of England and Wales. This guidance provides assistance to directors of listed companies on implementing the internal control recommendations set out in the Combined Code and to help them ensure that they have in place effective risk management and internal control systems for the management of risks that are significant to the fulfilment of their business objectives. Full compliance with the guidance has been expected in respect of accounting periods ending on or after 23 December 2000.
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