Entity Level Controls – as outlined in other areas of this web-site, Entity Level Controls (ELC) pertain to the “tone at the top”. Read more »

The Sarbanes Oxley Act of 2002 in the United States and its Canadian counterpart Bill-198 has placed a much greater emphasis on internal controls and providing tangible proof to stakeholders that the financial statements and disclosures are correct – by way of documentation of processes / key controls, testing the effectiveness of controls CEO and CFO certifications. Read more »