2025-03-28https://repository.covenantuniversity.edu.ng/handle/123456789/36374This paper consists of three modules. Module 1 (1.1 - 1.8) covers internal control and risk management and includes corporate reporting and governance reporting. It aims to bring together elements of best practice for risk management; Module 2 (2.1 – 2.13) dwell on the Turnbull guidance and risk management; how boards discharge their responsibilities in relation to the existing and emerging principal risks faced by the company. Module 3 (3.1 -3.5) covers non-financial reporting – strategic report and Corporate social responsibility and CSR reporting in annual reports and accounts; narrative reporting requirement reflect sound business practice, and concludes on best practices from the practitioners perspective on Non-Financial Reporting. This paper consists of three modulesapplication/pdfH Social Sciences (General)Conference or Workshop Item