Internal Controls Sustainability Training Guide

This document can be used as a general guide for sustaining and evolving a company’s internal control initiative in a cost-effective manner.

The following objectives are designed to accomplish the stated mission: the appropriate balance is achieved between reducing the risk of financial reporting misstatement and reducing the total cost of sustainability; the impact of internal changes in the business has been properly integrated into the control infrastructure; the impact of external changes in accounting rules, requirements and interpretations for regulations have been properly integrated into the control infrastructure; and control infrastructure remains appropriately designed and continues to operate effectively.