Sustainability is a characteristic of a process or condition that can be maintained at a particular level for an indefinite period. In the context of a corporation or other organization, we can consider sustainability in two broad ways...
In COSO’s updated Internal Control – Integrated Framework, one of the 17 principles they present is that the organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives. Have you considered how your control system enforces accountability?
Over the past half century, a great deal of literature has appeared in Canada and the United States about how to design, document and assess internal controls. First Reference has built upon the most current internal control authorities to provide organizations with practical tools for designing and evaluating controls.
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.