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Nematrian Reference Library

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ReferenceTitleLink
FRC (2014b)Guidance on Risk Management, Internal Control and Related Financial and Business Reportinghere

Summary/Abstract

"This guidance [...] aims to bring together elements of best practice for risk management; prompt boards to consider how to discharge their responsibilities in relation to the existing and emerging principal risks faced by the company; reflect sound business practice, whereby risk management and internal control are embedded in the business process by which a company pursues its objectives; and highlight related reporting responsibilities."


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