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governance

By Norman D. Marks, CPA, CRMA | 5 Minutes Read October 19, 2021

How effective are your systems of governance, risk, and control/compliance (GRC)?

The majority of internal audit functions perform a variety of audits every year and provide an opinion (ideally) or at least a list of risk-ranked weaknesses (far less than ideally) on the scope of each audit.

Article by Norman D. Marks, CPA, CRMA / Finance and Accounting / auditing, governance, internal audit, internal control, risk, risk assessment, risk manag Leave a Comment

By Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) | 3 Minutes Read October 6, 2021

October 19, 2021: Changes for Ontario entities

October 19, 2021 will bring changes for both not-for-profit and for-profit entities in Ontario. First, the Ministry of Government and Consumer Services will launch the OBR on October 19, 2021. Second, on October 19, 2021, and after more than 10 years, the ONCA comes into force. During that long wait, other Canadian jurisdictions have modernized their not-for-profit statutes. For instance, federally, the Canada Not-for-profit Corporations Act came into force in 2011, and British Columbia’s Societies Act came into force in 2016.

Article by Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) / Not for Profit / Duty of care, governance, Not-for-profit Corporations Act, not-for-profit governance, not-for-profit organizations, Ontario Business Corporations Act, Ontario Business Registry Leave a Comment

By Norman D. Marks, CPA, CRMA | 4 Minutes Read July 21, 2021

Talking sense about the audit committee

What are the responsibilities of the audit committee of the board? The audit committee is established by and among the board of directors for the primary purpose of assisting the board in:

Article by Norman D. Marks, CPA, CRMA / Finance and Accounting, Information Technology / audit committee, COSO Internal Control Framework, cyber risk, financial reporting, governance, risk Leave a Comment

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