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internal control

By Norman D. Marks, CPA, CRMA | 3 Minutes Read March 9, 2020

Which comes first, risk or control?

Can you assess the overall system of internal controls without considering risk management? I don’t think so, and neither does COSO. That is why there is a risk component in their internal control framework.

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting, Information Technology / internal control, objectives, risk, risk management

By Occasional Contributors | 5 Minutes Read September 4, 2018

Casinos, cards and counter-strike: A brief overview of skin gambling in Canada and abroad

In recent years, the gaming industry has seen the rise of so-called "skin gambling" websites. Critics have been quick to raise red flags, citing the need for profound regulation and protective measures shielding children from such platforms. This bulletin explores the practice of skin gambling, including regulatory responses in Quebec and the rest of the world.

Article by Occasional Contributors / Business, Finance and Accounting, Privacy / Bill 74, computer games, interactive gambling, internal control, online gambling, online gaming, Quebec Bill 74, Quebec Consumer Protection Act, skin gambling, underage gambling, video games, virtual currency, virtual items

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

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