First Reference Talks

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

Reporting

By | 4 Minutes Read

Improve internal controls over fixed assets (Part 2)

A failure to satisfy proper cut-off, completeness, existence, accuracy and ownership are common problems arising from weak or non-existent fixed asset policies. The overarching approach to satisfying these issues is to design and implement internal controls in proper policies and procedures.

By | 3 Minutes Read

Supreme Court rules on whistleblower protection case: Don’t lose focus on what really drives external reporting

What should organizations be doing to create an environment where employees are confident in their ability to raise issues internally?

By | 2 Minutes Read

Credit-proofing charity assets

Most charities and not-for-profit organizations are incorporated as non share capital corporations. These corporations are considered separate legal entities from their members or directors. This 'separateness' protects the members (and to a large extent directors) from being personally liable in the event the organization finds itself liable for damages as a result of a court finding.

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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.

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