1.   Management will therefore need to be able to have sufficient information to present an accurate account to the media.

2.   Similarly, management will increasingly need internal auditors to develop new ways to discover and eliminate waste and fraud.

3.   The workers repeatedly heard that management needed higher productivity lower costs, and a better safety record.

4.   Management need to explore ways of improving office security.

5.   Management needs to ensure that the expensive and long-term project has a good strategic pay-off.

6.   Management need these systems in order to help them establish sustainable goals and to provide information relating to the long-term decisions of the organisation.

7.   Breeden said that all accounting firms should have such directors, in part to deal with issues of whether management needs to be changed.

8.   Despite years of reform efforts, boards chosen in this way have rarely functioned to provide the tough and objective oversight that corporate management needs.