Insert the missing phrase:

The Turnbull Report suggests that: A company’s system of internal control has a key role in the management of risks that are significant to the fulfilment of its business objectives. A sound system of internal control contributes to safeguarding the

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and the company s assets.

a. shareholders’ investment

b. stakeholders’ investment

c. shareholders’ risks

d. stakeholders’ risks