Page 158 - SBL Integrated Workbook STUDENT 2018
P. 158
Chapter 13
1.5 Sound control systems
The Turnbull guidance described three features of a sound internal
control system.
Embedded Responsive to
within
operations and changing risks
within and
not treated as a outside the
separate company
exercise
Sound internal
control system
Includes
procedures for
reporting
control failings
or weaknesses
152
