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Governance in focus — Internal control and the board: What is all the fuss about?

Published on: 23 Jun 2021

Recent calls for a US style internal control attestation raise very real questions as to whether existing board responsibilities under the UK Corporate Governance Code go far enough and whether there is sufficient guidance for boards to execute these responsibilities effectively.

In this publication we remind boards what the Code and supporting guidance say in relation to internal controls, consider the differences between the UK and US requirements and set out some thoughts on what boards should be doing now.


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