First Reference Talks

Discussions on Human Resources, Employment Law, Payroll and Internal Controls

Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)

About Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)

Apolone Gentles is a CPA, CGA and Ontario lawyer and editor with over 20 years of business experience. Apolone is leveraging 20 years of business and accounting experience to build a commercial litigation practice with an emphasis on construction law. She has held senior leadership roles in non-profit organizations, leading finance, human resources, information technology and facilities teams. She has also held senior roles in audit and assurance services at a “Big Four” audit firm. Apolone has also lectured in Auditing, Economics and Business at post-secondary schools.

By | 3 Minutes Read

Job rotations and vacations as internal controls

Job rotations and vacations continue to be effective internal controls. A September 30, 2020 article in the Scotsman newspaper (the Article) was a recent reminder of this fact. The article explains that embezzlements, which had gone on for more than eight years, began to unravel and were ultimately discovered after the embezzler’s manager announced plans to rotate staff to give them broader experiences.

By | 5 Minutes Read

New guidance on zero trust architecture from NIST

New guidance on Zero Trust Architecture (ZTA) is a fitting response to the current cybersecurity landscape. On August 11, 2020, the National Institute of Standards and Technology (NIST) released SP 800-207, Zero Trust Architecture (SP 800-207).

Footer

About us

Established in 1995, First Reference Inc. (known as La Référence in Quebec) provides Canadian organizations of any size with practical and authoritative resources to help ensure compliance.

Main Menu

Stay Connected