著名的英国内控报告特恩布尔内控报告

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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