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 | Order information
Product Number 03640
Price: Members $45.00 Non-members $50.00
Order Form
Staff contact
David Moore, CA
research.studies@cica.ca
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Executive summary
Project objective
The purpose of this research study is:
- to discuss the process of electronic filing and reporting of information with regulators, including securities commissions and other government departments and agencies, to identify the attendant risks to management and to examine the security, control and audit issues raised.
- to discuss other related electronic means of communicating audited business information to stakeholders, including use of company and non-company websites and filing with non-regulatory agencies such as StatsCan, and to examine the security, control and audit issues raised.
- to explore the use of XBRL (Extensible Business Reporting Language) for electronic filing and reporting in both of the areas referred to above and to examine the security, control and audit implications.
(Principal Author - Gerald D. Trites, FCA, St. Francis Xavier University)
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