Financial Reporting Council 2005, /nternal control revised guidance for directors on the combined code, October, p.

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Financial Reporting Council 2005, /nternal control — revised guidance for directors on the combined code, October, p. 3, www.frc.org.uk.

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Financial Reporting Council 2005, /nternal control revised guidance for directors on the combined code, October, p.

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Accounting Information Systems Understanding Business Processes

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