Treasury Board of Canada Secretariat Internal Audit Web Site resource Agency Web Sites OCEG Reviewed
Internal audit is a professional appraisal function that operates independently of line management, providing an objective assessment of practices and activities and contributing to accountability and transparency. Internal audit provides deputy heads with assurance as to the design and operation of the governance, risk management, and control processes in their organizations.
Anti-Corruption Portal of the Americas (OAS) resource Organizations & Associations OCEG Reviewed
The Anti-Corruption Portal of the Americas, developed by the Department of Legal Cooperation of the Secretariat for Legal Affairs, provides information regarding transparency in public administration and anticorruption cooperation, including developments within the MESISIC framework and technical cooperation efforts (left-hand menu), as well as links to the web pages of the member states’ agenc
Canada, Preparing and Using Results-based Management and Accountability Frameworks (2010) resource Agency Guidances OCEG Reviewed
This Guide replaces the "Guide for the Development of Results-based Management and Accountability Frameworks" (August 2001). It is the result of lessons that the Centre of Excellence for Evaluation (CEE) has learned in working with departments to develop, review and approve Results-based Management and Accountability Frameworks (RMAFs).
Financial Services Commission of Ontario (FSCO): Pensions resource Agency Web Sites OCEG Reviewed
Every employer who establishes an employment pension plan that is subject to the Pension Benefits Act must submit the pension plan to FSCO for registration. Employment pension plans provide an important source of retirement income for employees and their families. FSCO ensures that they comply with the standards set out in the Pension Benefits Act (PBA) and regulations.
Canada: Do You Have a Records Management and Retention Policy For Your Pension Plan? (2010) resource Articles OCEG Reviewed
Introduction: The Financial Services Commission of Ontario (FSCO) issued a policy on the management and retention of pension plan records on July 9, 2010. The FSCO policy strongly recommends that all administrators make it a priority to establish a formal and comprehensive written pension plan records management and retention policy.
This group addresses GRC issues as they arise within Canada and affect Canadian multi-national organizations. Participation is welcome both from individuals based in Canada and those who have some responsibility for or oversight of such operations, as well as Canadian government agencies.
CICA's IFRS Transition Resources resource Organizations & Associations
About CICA: The Canadian Institute of Chartered Accountants (CICA) conducts research into current business issues and supports the setting of accounting, auditing and assurance standards for business, not-for-profit organizations and government.
Chartered Accountants of Canada - Canadian Standards in Transition: IFRSs in Canada resource Organizations & Associations OCEG Reviewed
Introduction: Following extensive consultation with stakeholders, the Accounting Standards Board (AcSB) is adopting International Financial Reporting Standards (IFRS) as Canadian GAAP for publicly accountable enterprises (PAEs). The Public Sector Accounting Board (PSAB) is requiring government business enterprises (GBEs) to adopt IFRSs.
Treasury Board of Canada Secretariat: Policy on Internal Audit (2009) resource Agency Guidances OCEG Reviewed
This policy takes effect on July 1, 2009. It replaces the Treasury Board Policy on Internal Audit, dated April 1, 2006.