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Principle 7 – “Recognise and manage risk”

“Management should establish and implement a system for identifying, assessing, monitoring material risk throughout the organisation.”

“In order to enhance the objectivity and performance of the internal audit function, companies should consider a second reporting line from the internal audit function to the board or relevant committee .”

Principle 10 – “Recognise the legitimate interests of stakeholders”

“A code of conduct should enable employees to alert management and the board in good faith to potential misconduct without fear of retribution, and should require recording and investigation of such alerts”