Volume 2 — Governance and ControlsGovernance and Controls © Copyright 2002, All rights reserved 2 Note that the best practices herein are offered as a resource. Their use is voluntary, and no company has agreed to or is required to use them. In addition, they may be modified as appropriate by individual companies, and they do not relieve any company from the need to comply with their legal and professional requirements. For further information on the aims and the objectives of the CCRO (including appropriate use of best practices), please refer to Volume 1 of this set of white papers.