Skip to content
Back to outputs

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

Research output: Book/ReportBook

Standard

The Turnbull Report, internal control and risk management: the developing role of internal audit. / Page, Mike; Spira, L.

Scotland : The Institute of Chartered Accountants of Scotland, 2004. 130 p.

Research output: Book/ReportBook

Harvard

Page, M & Spira, L 2004, The Turnbull Report, internal control and risk management: the developing role of internal audit. The Institute of Chartered Accountants of Scotland, Scotland.

APA

Page, M., & Spira, L. (2004). The Turnbull Report, internal control and risk management: the developing role of internal audit. The Institute of Chartered Accountants of Scotland.

Vancouver

Page M, Spira L. The Turnbull Report, internal control and risk management: the developing role of internal audit. Scotland: The Institute of Chartered Accountants of Scotland, 2004. 130 p.

Author

Page, Mike ; Spira, L. / The Turnbull Report, internal control and risk management: the developing role of internal audit. Scotland : The Institute of Chartered Accountants of Scotland, 2004. 130 p.

Bibtex

@book{20448e04f4704e858c6a857751b03bb5,
title = "The Turnbull Report, internal control and risk management: the developing role of internal audit",
abstract = "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. The close coupling of internal control and risk management in the report echoes similar developments in the US and Canada where other influential reports have emphasised the importance of risk management as well as internal control. The 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.",
author = "Mike Page and L. Spira",
year = "2004",
language = "English",
isbn = "190457405X",
publisher = "The Institute of Chartered Accountants of Scotland",

}

RIS

TY - BOOK

T1 - The Turnbull Report, internal control and risk management: the developing role of internal audit

AU - Page, Mike

AU - Spira, L.

PY - 2004

Y1 - 2004

N2 - 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. The close coupling of internal control and risk management in the report echoes similar developments in the US and Canada where other influential reports have emphasised the importance of risk management as well as internal control. The 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.

AB - 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. The close coupling of internal control and risk management in the report echoes similar developments in the US and Canada where other influential reports have emphasised the importance of risk management as well as internal control. The 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.

M3 - Book

SN - 190457405X

BT - The Turnbull Report, internal control and risk management: the developing role of internal audit

PB - The Institute of Chartered Accountants of Scotland

CY - Scotland

ER -

ID: 127054