The Institute of Chartered Accountants in England & Wales (www.iacew.co.uk) has published the final guidance on the implementation of the internal control requirements of the Combined Code on Corporate Governance. The guidance Internal Control: Guidance for Directors on the Combined Code is also called The Turnbull Report.
A briefing has also been prepared for managers who wish to take straightforward steps towards implementing Turnbull or are interested in the practicalities of good risk management and internal control and in getting added value from the guidance.
