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13 Jan 2020, 3:02 am by Lynn Jokela
  Key points Corp Fin expects companies to consider disclosing in the MD&A include: – Material terms, general benefits and risk that are introduced – Any guarantees provided by subsidiaries or the parent – Any plan to further extend programs to suppliers – Factors that may limit further expansion – Trends and uncertainties, including interperiod variations related to the programs – Lynn Jokela [read post]
4 Mar 2021, 3:03 am by Lynn Jokela
  To help ensure audit committees are providing effective oversight, here are a few topical areas that audit committees might consider tapping internal audit for help: – Organizational culture, values and compliance: effectiveness of the compliance program considering new guidance from the DOJ and with a deeper focus on the state of the risk and compliance culture, key reporting indicators of company culture, assessment of culture as part of routine internal audits, review of the… [read post]
11 Jun 2020, 3:03 am by Lynn Jokela
As an aside, messages about hope, justice and change have sprung up around Minneapolis through street art on plywood that businesses used as they boarded up in response to unrest – here’s one photo with a message that seems on point – it’s of a local, boarded up Minneapolis movie theater… – Lynn Jokela [read post]