The Statement on Internal Control: A Guide for Audit Committees

The Statement on Internal Control (SIC) is a public accountability document that describes the effectiveness of internal controls in an organisation and is personally signed by the Accounting Officer.

Cover of: The Statement on Internal Control: A Guide for Audit Committees

High quality and proportionate internal control systems will help organisations achieve their aims. The Statement on Internal Control (SIC) is a public accountability document that describes the effectiveness of internal controls in an organisation and is personally signed by the Accounting Officer. To help Audit Committees add value to their organisations in this area, the guide identifies good practice in corporate governance, risk management and internal controls, as well as the disclosure of these within the SIC.

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