 Copyright
Notice to Readers  What's New
Guide to Accounting Pronouncements and Sources, Sixth Edition
Significant Differences in GAAP in Canada, Chile, Mexico and the United States
Accounting and Reporting for Enterprises in the Development Stage
Accounting Bases Used in Canadian Government Budgeting
Accounting Changes — Background Information and Basis for Conclusions Section 1506
Accounting for Infrastructure in the Public Sector
Accounting for Tangible Capital Assets — Accrual Budgeting Issues
Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments
Aligning Investment in Information Technology with Business Strategy: What CFOs Need to Consider (June 2005)
Application of Computer-assisted Audit Techniques, Second Edition
Assessing Risks & Controls of Investment Funds
Asset Retirement Obligations - Background Information and Basis for Conclusions Section 3110
Assurance Engagement Working Papers
Audit & Control Implications of XBRL
Audit Enquiry - Seeking More Reliable Evidence From Audit Enquiry
Audit Implications of EDI
Audit Implications of Electronic Document Management
Audit of a Small Entity
Audits of Non-profit Organizations
Canadian Performance Reporting
Cash Distributions — Amendments to Section 1540 — Background Information and Basis for Conclusions (September 2007)
Cash Flow and Other Per Share Information - Background Information and Basis for Conclusions Sections 1540 and 3500
Cash Flow Statements - Background Information and Basis for Conclusions - Section 1540
Comprehensive Income and Equity - Background Information and Basis for Conclusions Sections 1530 and 3251
Confirmation of Accounts Payable
Confirmation of Accounts Receivable
Continuous Auditing
Corporate Reporting to Stakeholders
Costing Government Services for Improved Performance Measurement & Accountability
Data Level Assurance
Differential Reporting - Background Information and Basis for Conclusions - Section 1300
Differential Reporting — Amendments to Section 3062 and AcG-15 — Background Information and Basis for Conclusions
Disclosures by Entities Subject to Rate Regulation - Background Information and Basis for Conclusions AcG-19
Disposal of Long-Lived Assets and Discontinued Operations - Background Information and Basis for Conclusions - Section 3475
Electronic Audit Evidence
 Electronic Filing and Reporting - Emerging Technologies and Their Implications
Foreword Advisory Group Executive Summary Scope and Basis of Study Summary of Recommendations The Next Steps Chapter 1 — Introduction Approach to this Study Purpose of this Study Major Regulations and Government Departments Control over E-Filing Systems Technologies Used Sarbanes-Oxley Act Investor Confidence Rules Chapter 2 — Filing and Reporting Environment E-Filing in Context Technology Security, Privacy and Confidentiality Business Issues, Including Place In Business Reporting Supply Chain Geography and Current Practice Considerations for the Regulator in Adopting and E-Filing System Use of the Web for Reporting Conclusions Chapter 3 — Overview of Electronic Filing and Reporting Systems Major E-Filing Systems EDGAR SEDAR SEDI Government of Canada Statistics Canada Alternative Technologies CRA Financial Regulators and Agencies OSFI CDIC FDIC Nature of Information Delivery Systems Conclusions Chapter 4 — Technologies in Use and the Alternatives Traditional File Formats Contemporary Technologies XML Web Services XBRL XBRL Compared to Web Services How XBRL could be applied in Regulatory Filings Opportunities Presented by XBRL Issues Arising from XBRL Taxonomy selection Implementation Cost Security Acceptance Flexibility Other Global Adoptions of XBRL by Regulators Conclusions Chapter 5 — Rapid Reporting on the Web Sarbanes-Oxley Sections 403 and 409 SEC Regulation FD SEDI Technology and Rapid Reporting Technologies for Reporting on the Web Conclusions Chapter 6 — Evaluation of E-Filing Issues and Opportunities Issues and Opportunities Identified A Synthesis Security and Privacy Faster, more Efficient E-Filing Controlling the Cost of E-Filing Conclusions Chapter 7 — Risk and Control Implications Risks and the Control Framework Recent Securities Legislation Sarbanes-Oxley Canadian Securities Administrators CEO and CFO Certification of Annual and Interim Filings Multilateral Instrument 52-109 — Certification Requirements Comparison to Sarbanes-Oxley Requirements Role of COSO Information Technology Control Guidelines (ITCG) Control Environment Risk Assessment Control Activities General Controls Planning and authorization Division of duties and limiting access to system, applications, programs and data Involvement of appropriate parties Legal and procedural issues Testing Review and approval Documentation Applications Controls Communication Controls Monitoring Outsourcing the E-Filing Process Use of an Outside Agency to Operate the Database Use of a Public Network to Disseminate Information Control and Audit Implications of XBRL Conclusions Chapter 8 — Roles and Responsibilities of Auditors Auditor's Role and Responsibilities Auditor's Attestation of Management's Certification of the Control Systems Auditing the design, effective operation and continuity of controls The Impact of the Requirement to Product Reports at Increased Speed Continuous Auditing Data Level Assurance Auditor Responsibility for Financial and Other Business Information Filed Electronically when an Audit Report is Issued Auditor Responsibility for Testing that Audited Information is not Subsequently Modified, Altered or Deleted The Applicability of Trust Services Conclusions Chapter 9 — Recommendations and Future Directions The Risks to Filer Management Current Use of Technology for E-Filing and E-Reporting Controls Over E-Filed Information Assurance Implications of Electronic Communication of Audited Information Approach to Conducting Audits at the Data Level Assurance Future Directions The Next Steps Appendix A — Examples of Controls for E-Filing Systems Section 1 – General Controls A. Organization and Management Controls Planning and authorization Segregation of incompatible functions and limiting access to systems, applications, programs and data Involvement of appropriate parties Testing Review and approval Documentation B. Controls Over the Development, Implementation and Maintenance of the Electronic Filing Operating System and Application Systems Planning and authorization Segregation of incompatible functions and limiting access to system, applications, programs and data Involvement of appropriate parties Testing Review and approval Documentation C. Computer Operation Controls Planning and authorization Segregation of incompatible functions and limiting access to systems, applications, programs and data Involvement of appropriate parties Testing Review and approval Documentation D. Data Entry and Program Controls Planning and authorization Segregation of incompatible functions and limiting access to systems, applications, programs and data Involvement of appropriate parties Testing Review and approval Documentation E. Security, Backup and Recovery Controls Planning and authorization Segregation of incompatible functions and limiting access to systems, applications, programs and data Involvement of appropriate parties Testing Review and approval Documentation Section 2 – Applications Controls Access Controls Physical access controls Access control software Edit and Validation Controls Data Transmission Controls Control Totals and Consecutive Numbering Suspense Records and Error and Exception Reports Additional Comments on Applications Controls Visual Validation – Automated Validation Permanent Filing vs. Storage of Information in a Database or on a Public Network Reading / Photocopying vs. Enquiry / Retrieval Section 3 – Controls in Use by Selected Agencies and Government Departments EDGAR SEDAR OSFI StatsCan CRA Appendix B — Technologies Used for E-Filing and E-Reporting ASCII CSV EXCEL DBF EDI XML XBRL The XBRL Specification XBRL Taxonomies XBRL Instance Documents Style Sheets Appendix C — Issues and Opportunities with E-Filing Issues Different Systems Being Used Liability Issues Implementation and Support Costs Proprietary Software No General Standards Need for Speed Need for Reliable, Accurate Data Security Privacy Ease of Use Opportunities New Technologies Available Develop Common Portals for All Regulators Improve Reliability and Accuracy Report on a Quicker and More Timely Basis Make Systems More Secure and Private Easier-to-Use Systems Reduce Cost of Systems Glossary of terms Bibliography Hard Copy References: Selected Web References: Electronic Filing of Information
Employee Future Benefits - Additional Disclosures - Background Information and Basis for Conclusions - Section 3461
Employee Future Benefits Implementation Guide, Second Edition (Updated November 2001)
Engagements to Audit Greenhouse Gas Emissions Information — Practice Guide
Financial Instrument Disclosures and Capital Disclosures - Background Information and Basis for Conclusions Sections 1535, 3862 and 3863 (July 2007)
Financial Instruments - Recognition and Measurement - Background Information and Basis for Conclusions Section 3855
Financial Instruments — Recognition and Measurement — Background Information and Basis For Conclusions Amendments to Section 3855 (December 2009)
Financial Reporting by Canadian School Boards
Financial Reporting by Investment Funds, Second Edition
Financial Reporting by Rate-regulated Enterprises
Financial Reporting by Small Business Enterprises
Financial Reporting in North America - Highlights of a Joint Study
The First Audit Engagement
Full Cost Accounting from an Environmental Perspective
General Standards of Financial Statement Presentation - Background Information and Basis for Conclusions - Section 1400
Generally Accepted Accounting Principles - Background Information and Basis for Conclusions - Section 1100
Going Concern - Amendments to Section 1400 - Background Information and Basis for Conclusions (June 2007)
Guide for Developing Quality Control Systems in Public Accounting
Hedges - Background Information and Basis for Conclusions Section 3865
The Impact of Technology on Financial and Business Reporting
Impairment of Long-Lived Assets - Background Information and Basis for Conclusions - Section 3063
Improving Disclosures About Financial Instruments (Amendments to Financial Instruments — Disclosures, Section 3862) (June 2009)
Income Taxes - Background Information and Basis for Conclusions - Section 3465
Indicators of Government Financial Condition
Intangible Assets — Background Information and Basis for Conclusions Section 3064 (September 2008)
Interactive Data — Building XBRL Into Accounting Information Systems
Interim Financial Statements - Background Information and Basis for Conclusions - CICA Handbook – Accounting Section 1751
Inventories - Background Information and Basis for Conclusions Section 3031 (June 2007)
Investment Companies - Background Information and Basis for Conclusions - AcG-18
Investment Companies - Amendments to AcG-15 and AcG-18 - Background Information and Basis for Conclusions (June 2007)
Liabilities and Equity - Background Information and Basis for Conclusions - Section 3860
Links between the Budget and the Estimates — Accrual budgeting Issues
Maintaining Quality Capital Markets Through Quality Information
Non-Monetary Transactions - Background Information and Basis for Conclusions Section 3831
Not-for-Profit Financial Reporting Guide
Not-for-Profit Organizations — Background Information and Basis for Conclusions 4400 Series (November 2008)
Professional Judgment and the Auditor
Rate-Regulated Operations — Amendments to Sections 1100 and 3465 and AcG-19 — Background Information and Basis for Conclusions (December 2007)
Reporting on Environmental Performance
The Role of Information Technology in Achieving Sustained Regulatory Compliance
Secure IT Infrastructure for E-commerce
Security for Wireless Systems (revised)
Segment Disclosures - Background Information and Basis for Conclusions - CICA Handbook Section 1701
Stakeholder Relationships, Social Capital and Business Value Creation
Understanding Disclosure Controls and Procedures: Helping CEOs and CFOs Respond to the Need for Better Disclosure
Use of Specialists in Assurance Engagements
Using Graphics in Corporate Reporting
| 
