Transcription of Internal C ontrol - Corporate governance
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Internal C ontrol - Corporate governance
Internal ControlGuidance for Directors on the Combined CodeISBN 1 84152 010 1 Published by The Institute of Chartered Accountants in England & WalesChartered Accountants HallPO Box 433 Moorgate PlaceLondon EC2P 2 BJInternet: The Institute of CharteredAccountants in England & WalesFurther copies can be obtained from:Accountancy BooksPO Box 21375 London WC1N 1 QPTelephone 020 7920 8991 Fax 020 7920 1999 Internal ControlGuidance for Directors on the Combined Code Internal Control1 Forewordfrom the London Stock ExchangeThe London Stock Exchange welcomes the publication of Internal Control: Guidancefor Directors on the Combined Code, published by the Internal Control Working Partyof the Institute of Chartered Accountants in England & Wales. The work involved in preparing this guidance for directors of UK incorporated listedcompanies in respect of Principle of the Combined Code, and its associatedProvisions and , is greatly Working Party s guidance is consistent with both the requirements of theCombined Code and of the related Listing Rule disclosure requirements, and clarifiesto boards of directors of listed companies what is expected of them.
Maintaining a sound system of internal control Responsibilities 16.The board of directors is responsible for the company’s system of internal
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