Whistles and safety valves
Article Abstract:
Whistleblowing is an unfortunate incident that can wreak havoc on the organization and therefore must be prevented and properly dealt with. One way of preventing whistleblowing is to establish and maintain ethical values that are shared by all members of the organization. Organizations must also ensure that there is enough trust to support open communication and encourage whistleblowing. Another strategy is to develop an emergency communications network that allows employees to report undesirable behavior to top management without having to go through the normal chain of command.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1999
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Variable practices
Article Abstract:
The consultation practices of the five largest Canadian public accounting companies are not consistent with those prescribed by Chartered Institute of Chartered Accountants. The companies all have two to 10 technical partners providing consultations, the result of which have to be documented. In three firms, the practice-office auditor is responsible for the documentation while in others, the national-office staff does it. A review of responsibilities regarding the preparation of documents can improve accounting practices.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1998
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