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.
CobiT 5 was released in 2012. It takes a higher-level governance approach, focusing on stakeholders and their needs. It incorporates the internal control focus of earlier versions of CobiT but goes beyond them.
Established in 1995, First Reference Inc. (known as La Référence in Quebec) provides Canadian organizations of any size with practical and authoritative resources to help ensure compliance.