the process of review and audit of internal


The process of review and audit of internal control systems

The board of directors are responsible for review and maintenance of internal controls. Management  of  the  company  are  responsible  for  devising  and  implementing  these controls.Turnbull Report (1999) which has also become part of Combined Code emphases on the review of internal controls.

 

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Financial Management: the process of review and audit of internal
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