First Reference Talks

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

By | 11 Minutes Read

A risk-based approach to auditing governance processes

Should internal audit departments audit governance processes? Can they effectively assess board operations? Isn’t that the responsibility of the board itself, generally through a governance committee? Are we sufficiently independent, because we report to the audit committee of the board, and do we have the necessary skills?

By | 4 Minutes Read

Payroll fraud and … harassment and overwork?

In 2023 BCSC 892, a payroll supervisor stole over $1.9M through 885 instances over 6 years. That case called to mind a few other internal control issues beyond segregation of duties and this post covers a few of them. Read more on the relationship between payroll fraud, and harassment or overwork, among other internal control issues.

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

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