The Turnbull report, internal control and risk management: The developing role of internal audit

The Turnbull Report's guidance required companies to report whether the board had reviewed the system of 'internal control and risk management', and encouraged, but did not require, the board to express an opinion on the effectiveness of the system. This study explores the range of activities undertaken by internal audit departments, their role within companies and the impact of the Turnbull guidance on internal audit.

1 January 2004
Michael Page
Laura F Spira

Free digital publication

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  • Research
  • Corporate Governance

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