First Reference Talks

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

CICA

By | 3 Minutes Read

Enhancing quality and correcting the threat of intimidation in reporting obligations

To start the year with a challenge, perhaps consider this as one of your organization’s new year's resolutions, addressing or correcting the threat of intimidation within reporting obligations inside your organization. What am I talking about? To illustrate,

By | 2 Minutes Read

How does your organization assess the effectiveness of internal audits?

Typically, the stewardship responsibilities of a board of directors include the identification of an organization’s principal risks, the implementation of systems to manage them, and the integrity of internal control and management information systems. Typically, an internal audit function plays a key role in assessing and reporting on these areas.

By | < 1 Minute Read

IFRS transitioners take note!

The Ontario Securities Commission has reviewed many Ontario issuers' International Financial Reporting Standards financial reports and found them lacking in key respects. Based on first quarter 2011 IFRS filings, the OSC found three main deficiencies...

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