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The Turnbull report requires the annual report to include a statement about the existence of a process for managing risks. What else does the Turnbull report recommend as minimum disclosure about the risk management process? A. Disclosure of the process for dealing with material internal control aspects of any significant problems. B. The board's assessment of the effectiveness of the risk management process. C. The risk management process accords with the Turnbull guidance. D. The board has reviewed the effectiveness of the risk management process. |