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

Operational controls in an environmental management system

Operational controls in an environmental management system (EMS) reduce the risk that the organization will not achieve its environmental objectives. Operational controls are the processes that management implements to provide reasonable assurances that the organization will achieve its environmental objectives.

By | 3 Minutes Read

Not-for-profits and internal controls

Not-for-profits and internal controls often have an uneasy relationship. On the one hand, many not-for-profits, especially the smaller ones, lack the resources to implement robust internal controls. Yet internal controls are as critical in not-for-profits as in for-profit entities. In some respects, internal control failures can be more catastrophic for not-for-profits because the public, regulators, and others often hold them to a higher standard.

By | 5 Minutes Read

Electronic monitoring and management styles

Electronic monitoring of employees and the approach that employers take is typically a reflection of management styles. Employee and electronic monitoring are not new. New, are obligations under legislated changes to the Employment Standards Act, 2000 (ESA) for organizations with 25 or more employees. The changes received royal assent on April 11, 2022, and require compliance by October 11, 2022.

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Established in 1995, First Reference is the leading publisher of up to date, practical and authoritative HR compliance and policy databases that are essential to ensure organizations meet their due diligence and duty of care requirements.

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