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Found 1 from your keywords: subject="The KPMG Review Inter...

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The KPMG Review Internal Control: A Practical Guide

The guidance explains that the reference to all controls in provision D.2.1 should not be taken to mean that directors should review the effectiveness of controls designed to manage immaterial risks. Rather it means that the Board should consider all types of control including those of an operational or compliance nature as well as internal financial controls. The Combined Code and the und…

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