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By Ethics &Compliance Matters ™, Navex Global ® | 3 Minutes Read August 27, 2018

What is an internal control, really?

What is a control, at an abstract level: what is it supposed to achieve, and how is it supposed to operate within an organization?

Article by Ethics &Compliance Matters ™, Navex Global ® / Business, Finance and Accounting, Privacy / audit, compliance risk, ethics and compliance, internal control

By Drache Aptowitzer LLP | 3 Minutes Read August 21, 2017

"All or substantially all" – A look at CRA's political activities test

political activities testGiven that the Minister of National Revenue is considering the results of the recent Consultation Panel on the Political Activity of Charities which provided suggestions on the political activities test it may be worthwhile to look at a specific aspect of the test which relates it back to the related business rules (and social enterprise).
Peppered throughout the Income Tax and Excise Tax (i.e. GST / HST) Acts is the “all or substantially all” test. The legislative necessity of such a test should be obvious. Tax acts apply to all sorts of transactions, some are predictable and some are not, but even in predictable cases one wants to avoid the law of unintended consequences and try to ensure that the law only applies to the cases one has in mind. As a result the tax laws are filled with elastic tests like ‘all or substantially all’, ‘reasonable’ and ‘the intent … Continue reading “"All or substantially all" – A look at CRA's political activities test”

Article by Drache Aptowitzer LLP / Business, Finance and Accounting, Not for Profit / Adam Aptowitzer, audit, Charitable activity, Drache Aptowitzer LLP, political activities, related business, Social enterprise

By Norman D. Marks, CPA, CRMA | 2 Minutes Read July 26, 2017

Trusted advisors and world-class internal auditors

I was recently privileged to receive a signed copy of Richard Chambers’ latest book, Trusted Advisors: Key Attributes of Outstanding Internal Auditors. Richard is the President and CEO of The Institute of Internal Auditors, a veteran of internal audit at the highest level, a friend, and an individual with whom I love to debate the practices of internal auditing and risk management. (I hope I am influencing his views on the imminent update of the COSO ERM Framework.)

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting / audit, internal auditors, Internal Controls, risk, risk assessment, risk management

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