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Staff contact
J. Paul-Émile Roy, CA
research.studies@cica.ca |
Executive summary
Project objective
This booklet has been developed in anticipation that regulators, including securities commissions and other government departments and agencies, often will require regulated entities to file information electronically, rather than in the traditional paper format. The primary objective is to provide information on the controls which should be implemented to ensure the integrity of information filed electronically. Such controls are of concern to regulators, filers, auditors and others involved with the electronic filing system. Accordingly, it is meant to provide an overview of control issues for all interested parties.
(Study Group Chair - P.J. Moriarty, CA, Ernst & Young)
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