The current economic downturn in Canada, many public, private and not-for-profit organizations have started to compress its organizational structure with a shift from a traditional stovepipe to a lean flat savvy organization as a way to maximize organizational performance and results. While new government economic initiatives could be just weeks, they could also be months away, so opportunities for those
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Rocky J. Dwyer, PhD, FCPA, CPA, FCMA, CMA Independence is considered by many to be of paramount importance to the effectiveness of the audit function and increasingly, the public, media critics and regulatory agencies have questioned if auditors are sufficiently independent of their clients in fact and appearance. While the private and public sectors acknowledge the importance of auditor
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Article by: Rocky J. Dwyer, PhD, FCPA, FCMA An Accountability Framework should be the product of deliberate and strategic –decision-making, based on an understanding of the organization, its objectives, operating environment and culture. In the past, accountability referred largely to the processes followed, the inputs used, and the outputs produced. This focus was consistent with the more traditional view of
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