SOX

Internal Controls, C-SOX, SOX, Bill 198, NI 52-109 – Overview, Training and Implementation

Internal Controls, C-SOX, SOX, Bill 198, NI 52-109 – Overview, Training and Implementation This executive summary provides the information content of a “white paper” article developed by Edelkoort Smethurst Schein CPA's LLP of Edelkoort Smethurst Schein CPA's LLP, which in turn can be used as a training guide for management and staff alike, to acquaint [...]

Internal Controls, C-SOX, SOX, Bill 198, NI 52-109 – Overview, Training and Implementation 2016-10-18T14:57:53+00:00

Changes to COSO Internal Control framework

In previous articles on the Edelkoort Smethurst Schein CPA's LLP web-site, the evolution of internal controls has been discussed in detail. One of the key concepts in those articles was that the internal control practices that we see in practice today, evolved over many years from a collection of widely recognized but often loosely defined [...]

Changes to COSO Internal Control framework 2016-10-18T14:59:14+00:00

IT General Controls and IT Application Controls – what businesses really needs to know

When it comes to internal controls, much of the focus and discussion is typically around business process controls such as those within the revenue cycle and expenditures cycle. But information technology plays an equally important role because of the reliance upon systems and software applications. […]

IT General Controls and IT Application Controls – what businesses really needs to know 2016-10-14T13:26:46+00:00

Strong internal controls – it just makes good business sense

There is a large body of literature, rules, and regulations regarding internal controls. This brief article does not delve into that detail. Instead, hopefully this synopsis will bridge internal control theory with some practical realities. […]

Strong internal controls – it just makes good business sense 2016-10-14T13:26:46+00:00

Edelkoort Smethurst Schein CPA’s LLP – February 2011 e-Newsletter

Newsletter Content • Bill 198 C-SOX Update – IFRS Impact – Testing controls around IFRS transition • CEO CFO Certification templates – updated for IFRS • The Canadian Securities Administrators Staff Notice 52-327 – Certification Compliance Update […]

Edelkoort Smethurst Schein CPA’s LLP – February 2011 e-Newsletter 2016-10-14T13:26:47+00:00
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