Exercising diligence

Article Abstract:

The ISO 14000 standards for environmental management aim to assist companies manage their environmental affairs. However, companies should determine how ISO 14000 will benefit them before seeking certification. ISO 14000 is not a panacea in the context of an environmental prosecution. ISO 14000 certification may be an unnecessary expenditure that should be used to upgrade a company's existing environmental management system instead.

Standards, Environmental engineering, International Organization for Standardization

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Due Diligence: There Should be No Mystique about It

Article Abstract:

A prospectus contains company and security information to inform potential investors. Provincial securities acts spell out the information needed, liability for misrepresentation and allowable defenses. The Ontario Securities Act holds that auditors can be liable for misrepresentation, if their audit was not a reasonable investigation. Auditors should attend drafting sessions to ensure that information is properly reported.

Accounting, Securities

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Personal Computers: Should Every Executive Have One?

Article Abstract:

The use of personal computers seems to be the wave of the future for top management. Chaos may be the result of fragmented and undocumented use. Documentation is necessary, especially with high employee turnover. Compatibility of data is needed for accurate reports. Lack of standards may be a critical problem as are the audit implications of microcomputers.

Management, Microcomputers

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