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Which of the following would be part of the annual report to shareholders on risk management and internal controls recommended by the Turnbull committee? A. The board's assessment of the effectiveness of the process for managing risks. B. Disclosure of the process that the board has used to deal with internal control aspects of significant problems disclosed in the accounts. C. An acknowledgement that the board is responsible for the system of internal control and reviewing its effectiveness. D. Information about control weaknesses that have resulted in significant losses. E. An explanation that the system is designed to eliminate the risk of failure to achieve business objectives. |