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ID:36790507
大小:419.91 KB
页数:36页
时间:2019-05-15
《著名的英国内控报告特恩布尔内控报告》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、CentreforBusinessPerformanceThoughtleadershipfromtheInstitute…MakingitImmediateEmbeddingDisclosuresasuccessactionstheprocessImplementingTurnbullABoardroomBriefingGettingAddingvalueBoardlevelbuy-inofMonitoringconsiderationsoperationalfromthemanagementprocessKeepingitBen
2、efitsandSuggestedPitfallssimpleandconsequencesstraightforwardstepstotoavoidtakeCentreforBusinessPerformanceThoughtleadershipfromtheInstitute…ForewordWiththefinalisationoftheguidanceoninternalcontroldevelopedbytheWorkingPartyledbyNigelTurnbull,thelastpieceoftheCombinedCo
3、deisreadytobeputinplacebylistedcompaniessubjecttoitsprinciplesandprovisions.Fordirectors,thetaskaheadistoimplementcontroloverthewideraspectsofbusinessriskinsuchawayastoaddvalueratherthanmerelygothroughacomplianceexercise.Thereisalsoaneedtogetthebuy-inofpeopleatallleve
4、lsoftheorganisationandtofocusonriskmanagementandinternalcontrolinsuchawayastoimprovethebusiness.Thebriefing,whichMartynJonesandGillianSutherlandhavedevelopedwithinputfromotherpeopleknowledgeableinthepracticalitiesofriskmanagementandinternalcontrol,isnotintendedtobefurt
5、herauthoritativeguidancewhichdirectorshavetofollow.Instead,itaimstobeasourceoftimely,practicalhelptothosedirectorswhowishtotakestepstoimplementthenewguidanceinastraightforwardwaywhichbringsbusinessbenefits.Icommenditparticularlytodirectorsofsmallerlistedcompanies.Weare
6、nowinanerawhenmorefocuscanbeplacedongainingbusinessadvantagefromgoodgovernancepractices.Thenewguidancerelatingtointernalcontrol,andthisbriefing,shouldhelpinthisarea.SirBrianJenkinsGBE,MA,FCAChairmanCorporateGovernanceGroupTheInstituteofCharteredAccountantsinEngland&Wal
7、esSeptember1999ImplementingTurnbull–ABoardroomBriefing1ContentsPageExecutiveSummary31WhyTurnbull?41.1Benefitsandconsequences1.2Smallercompanies2Howtoaddvalue62.1Linkingriskandcontrolwithbusinessobjectives2.2Whatcouldtheprocesslooklike?2.3Whatisdifferenttopreviousapproac
8、hes?2.4Groupsandinternationaloperations3Immediateactions103.1Haveyoutherightattitudetoriskmanagementandinternalcontrol?3.2Av
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