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Citation

Fraser I & Henry W (2003) Smith Proposals Point Way to Creating Effective Audit Controls. The Scotsman. 20.02.2003, p. 23. http://www.scotsman.com/business/banking/smith-proposals-point-way-to-creating-effective-audit-controls-1-546813

Abstract
First paragraph: RECENT corporate scandals, predominantly on the other side of the Atlantic, have highlighted concerns as to the mechanisms that should be put in place to improve the quality of corporate governance within UK companies.