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july august / j u i l l e t a o t 2 0 1 1

Keeping Tabs on Your Digital Footprint

Gestion de lempreinte numrique

When Electronic Records Are Seized

Saisie de registres lectroniques

Steps Toward Reliable Data Recovery

Mesures pour la restauration des donnes


Myths and Misconceptions

about Fraud
Fraude : Mythes et
ides fausses
publications mail agreement no. 40063316

Money Laundering:
What can be done
to stop it?
Le blanchiment dargent :
comment y mettre fin?
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vol. 45, no. 4
July-August / Juillet-Aot 2011

38 25
Contents Sommaire

regulars fa s t tr a c k n e t w o r k
r ubriques co u p d i l c a r r e f o u r

7 editors note dentre de jeu 8 Top 5 Tips to Deliver Consistent Results 26 Perspective
Le top 5 des conseils pour obtenir des Perspective
52 classifieds petites annonces rsultats constants 28 News from CGA-Canada
9 At a Glance chos de CGA-Canada
54 backpage le mot de la fin Vue densemble 32 Associations
Access to Justice 10 CyberGuide Associations
Laccs la justice Repres W3 35 Communiqus
Vern Krishna 11 CRA Corner Communiqus
LARC sur le vif 37 Reflections

cover/couverture getty images/kevin jordan

Ron King, VP and Chief Anti-Money Laundering Officer, Bank of Nova Scotia

The sanctions dimension adds a significant

burden to what financial institutions have to do.
La dimension des sanctions ajoute un lourd fardeau
la tche des institutions financires.
Ron King, vice-prsident et chef de la lutte contre le blanchiment dargent la Banque de Nouvelle-cosse

business p r o f e s s i o n career

entreprise p r o f e s s i o n c a r r i r e

Ask an Expert Consultez lexpert Feature Article de fond Development Perfectionnement
12 Building Relationships 38 Anti-Money Laundering 50 Plumbing the Depths of the Web
Les fondements Compliance Sonder les profondeurs du Web
de bonnes relations Lutte contre le blanchiment Hints for keeping tabs on your
Maximize your approach to dargent digital footprint.
staying connected. Laundering often involves layering Conseils pour garder un il sur votre
Optimisez votre approche du rseautage. transactions, and following the money is empreinte numrique.
Mark Wardell key to catching crooks. Mindy Abramowitz
Suivre largent la trace pour contrer la
Further than Figures Savoir-tre dispersion des produits de la criminalit.
14 Whats the Buzz? Beverly Cramp
Que dit-on de vous?
Keeping your finger on the pulse
of opinion. Standards Normes
Sachez ce que pensent les autres. 46 Review Engagements
Merge Gupta-Sunderji Missions dexamen
Engagements to Review Historical
Double Click Double clic Financial Statements.
16 Backup Basics Missions dexamen dtats financiers historiques.
Les bases de la sauvegarde Stephen Spector
Steps toward reliable data recovery.
Mesures pour la restauration Tax Forum Fiscalit
desdonnes. 48 Seizure of Electronic Records
Luciana Grossi Saisie de registres lectroniques
Determining what is an unreasonable
seizure under Section 8 of the Charter of
Feature Article de fond Rights and Freedoms.
18 Fraud: Myths, Misconceptions Dterminer ce qui constitue une saisie
and Myopia abusive selon larticle 8 de la Charte des
Fraude : mythes, ides fausses droits et liberts.
et aveuglement Don Goodison
Fraud continues to be a major problem
for businesses.
La fraude demeure un problme majeur
pour les entreprises.
Stephen Hollander


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6 cga magazine julyaugust / juilletaot 2011

Editors Note Dentre de jeu

Detecting Financial Fraud

La dtection des fraudes financires

S o me e stimat es i nd icat e that money laundering and Selon c erta i n e s e s t i mat ions, la valeur des produits
associated criminal proceeds equal roughly six to eightpercent de la criminalit associs au blanchiment dargent correspondrait
of the worlds economy. Recognizing that there is a strong 6 ou 8 % de lconomie mondiale. Consciente du grand besoin
requirement for fraud-educated professionals, CGA-Canada has de professionnels forms en dtection des fraudes, CGA-Canada
partnered with the Canadian Anti-Money Laundering Institute a conclu un partenariat avec le Canadian Anti-Money Laundering
(CAMLI) to offer CGAs a fast-track to the CAMLI designation. Institute (CAMLI) pour acclrer laccrditation des CGA par cet
CGAs can now formalize their knowledge of compliance organisme. Les CGA peuvent dsormais faire officialiser leur
controls through CAMLIs training programs and annual connaissance des contrles de conformit grce aux programmes
conference. (This years takes place in Victoria in October.) deformation et au congrs annuel du CAMLI (lequel aura lieu
It is a well-documented fact that organizations providing Victoria, en octobre).
anti-fraud training for employees experience lower fraud losses. Il a t prouv que les organismes qui forment leurs employs
That said, a recent report by PricewaterhouseCoopers indicated en dtection des fraudes subissent moins de pertes attribuables
that one in three organizations was a victim of fraud within a la fraude. Un rcent rapport de PricewaterhouseCoopers rvle
one year period. Research by Pamela Murphy, a professor of nanmoins quun organisme sur trois a t victime de fraude au
accounting at Queens School of Business, demonstrates that cours dune priode dun an. Selon Pamela Murphy, professeure
the fraud triangle of opportunity, motivation, and the ability de comptabilit la Queens School of Business, loccasion, la
to rationalize actions are three factors that can set the stage motivation et la rationalisation sont les trois lments du triangle de
for people to commit fraud. Accountants must be particularly la fraude qui peut inciter les gens frauder. Les comptables doivent
aware of these aspects of behavioural accounting and of tre particulirement conscients de ces aspects de la comptabilit
liability issues, as they have a crucial role to play in reducing behavioriste, tout comme des questions de responsabilit, puisquils
businessfraud. jouent un rle crucial dans la rduction des fraudes dentreprise.
This issues features explore anti-fraud and anti-money Les articles de fond du prsent numro portent sur les mesures
laundering compliance. The Business feature (p.18) by Stephen antifraude et sur la conformit la rglementation sur le recyclage
Hollander, CGA and forensic accounting specialist, explores de largent. Dans la section Entreprise (p. 18), Stephen Hollander,
some of the common myths surrounding fraud. The Profession CGA et juricomptable, se penche sur les mythes courants en matire
feature (p. 38) examines current Canadian legislation in this area de fraude. Dans la section Profession (p. 38), nous nous intressons
and some of the steps involved in money laundering and so called la lgislation canadienne dans ce domaine ainsi quaux tapes
structuring activities. As these articles detail, ever increasing due du blanchiment dargent et aux activits de fractionnement. Ces
diligence requirements are creating an ongoing need for additional articles font ressortir le besoin de formation et doutils de prvention,
training and tools to prevent, detect, and investigate fraud. de dtection et denqute, un besoin qui sintensifie mesure que
If you are looking for a good book to read this summer, lexigence de diligence raisonnable saccrot.
you might want to pick up Money Laundering Prevention by En terminant, voici une suggestion de lecture pour lt. Dans
renowned fraud investigator Jonathan E. Turner. Published by Money Laundering Prevention publi chez Wiley en juin 2011, le clbre
Wiley in June2011, it is an excellent resource for practitioners, enquteur sur la fraude Jonathan E. Turner examine le blanchiment
as it highlights adapting technologies and the business aspects dargent sous langle des affaires et de la technologie. Cet ouvrage
of money laundering cases. constitue une excellente ressource pour les praticiens.

Peggy Homan, Editor / Rdactrice en chef

2011 julyaugust / juilletaot cga magazine 7

Fast Track Coup dil

Top 5 Tips to Deliver

Consistent Results
Le top 5 des conseils pour
obtenir des rsultats constants

Here are five bridges to closing execution gaps and setting

companies up for success:
Voici cinq faons de combler les lacunes dexcution et de mettre tous
les atouts du ct de lentreprise:

1 The ability to manage change. Flexibility to adjust to changes in

the marketplace is crucial.
Grer le changement. Il est essentiel de faire preuve de souplesse
pour sajuster aux changements dans le march.

2 Building an organizational structure that supports execution.

Strong structure enhances accountability, coordination, and
Btir une structure organisationnelle qui appuie lexcution.
Une structure solide amliore le sens des responsabilits, la coordination
et la communication.

3 Involving employees in decision making, which creates a

valuable sense of ownership.
Faire participer les employs la prise de dcision cre un
sentiment dappartenance prcieux.

4 Aligning leader actions and company values and priorities.

Research shows employees model their behaviour after that of
their companys leaders.
Aligner les actions des dirigeants sur les valeurs et les priorits
de lentreprise. Des recherches dmontrent que les employs adoptent
un comportement semblable celui des dirigeants.

5 Company-wide coordination and cooperation. Be sure to

establish shared goals, clear communication, and well-defined roles.
Assurer une coordination et une collaboration lchelle de
lentreprise. Il est important dtablir des objectifs communs, une
communication claire et des rles bien dfinis.

Source Rick Lepsinger, OnPoint Consulting

8 cga magazine julyaugust / juilletaot 2011

The Canadian savings rate
slid from 13 per cent in 1990
to 4.2 per cent in 2010.
Source Vanier Institute Report

Le taux dpargne des

Canadiens est pass de 13 %
en 1990 4,2 % en 2010.
Source Rapport de lInstitut Vanier

fast track coup dil At a Glance Vue densemble

Skilled Immigrants Grow Companies

One in five employers in the Greater Toronto
Area has hired a skilled immigrant to assist
with business expansion, says a new EKOS
poll. Employers report that employees with
international education and experience are
effective in helping them meet their business
goals. Close to 60percent of the employers
polled were private; 30percent were
Audit Quality Needs Improvements public; and just over 10percent were non-
The Canadian Public Accountability Board governmental organizations.
(CPAB) has called for more rigour in audit
quality programs. In 2010, CPAB inspected
69audit firms and 232audit engagements. IFAC Commends PAFA Launch
CPAB used a number of risk analysis The launch of the Pan-African Federation
processes. Following each inspection, of Accountants (PAFA) in Dakar on May5
CPAB sent each firm a private report with was greeted with strong support from the
recommendations to enhance audit quality. International Federation of Accountants
See www.cpab-ccrc.ca. (IFAC). PAFA is composed of 37professional
Amliorer la qualit des audits accountancy organizations from 35countries,
istockphoto.com/neustockimages; temmuz can arsiray; ryan lindsay; darren wise; rob friedman

Le Conseil canadien sur la reddition de comptes which have formed the group to provide
(CCRC) exige des programmes dassurance qualit a voice to Africas economies on the
plus rigoureux en matire daudit. En 2010, le CCRC globalstage.
a inspect 69 cabinets et 232missions daudit, LIFAC salue le lancement de la FEPEC
en ayant recours plusieurs mthodes danalyse LInternational Federation of Accountants (IFAC)
des risques, la suite de quoi il a remis chaque Les immigrants qualifis participent donne tout son appui au lancement de la
cabinet un rapport et desrecommandations. la croissance des entreprises Fdration Panafricaine des Experts-Comptables
www.cpab-ccrc.ca. Selon un sondage EKOS, un employeur sur cinq (FEPEC) qui a eu lieu le 5mai Dakar. La FEPEC
dans la rgion de Toronto a embauch un regroupe 37organismes comptables
immigrant qualifi pour favoriser lexpansion de professionnels de 35pays, qui se sont unis pour
son organisation. Les employs qui ont acquis promouvoir les conomies de lAfrique sur la
leur formation et leur exprience ltranger scne mondiale.
aident les employeurs raliser leurs objectifs
commerciaux. Prs de 60% des employeurs
sonds appartenaient au secteur priv et 30%
au secteur public, et un peu plus de 10% taient
des organisations non gouvernementales.

2011 julyaugust / juilletaot cga magazine 9

fast track coup dil CyberGuide Repres W3

Microsoft recently announced that it bought Skype,

an Internet communications vendor, for $8.5 billion.
Microsoft a rcemment annonc lacquisition de Skype,
un fournisseur de tlphonie internet, pour 8,5 milliards de dollars.
Source ZDNet

by/par Robin Day

Cyber Tip Fools and Money Got an App for That

To set up keyboard shortcuts in The Motley Fool is dedicated to educating, Apps for the iPad are arriving faster than ever
Windows 7 to run an application, amusing, and enriching investors. The site and many businesses are still wondering
right-click the program icon and click offers a mix of free and fee based services to how they can take advantage of this latest
on Properties, then select the Shortcut investors who are looking for information and boom in mobile devices. iPad.net provides a
tab. Click on the Shortcut Key field advice. Anyone new to the investment world good selection of iPad-related news including
and press the key you want to use to should check out the guide entitled 13 Steps reviews of apps, accessories, tips, and tricks.
activate the program. (All shortcuts to Investing Foolishly which can be found in Il y a une application pour a
begin with Ctrl-Alt and some keys the How to Invest section. Les applications pour iPad voient le jour une
cannot be used for shortcuts.) Click OK Senrichir en samusant vitesse fulgurante et de nombreuses entreprises
to save and close the dialogue box. The Motley Fool est un site destin duquer, se demandent comment profiter de ce boom.
Cyberconseil amuser et enrichir les investisseurs. Il offre des On trouve sur iPad.net des astuces ainsi que des
Pour crer des raccourcis clavier dans services gratuits et payants aux investisseurs en commentaires sur les applications et lesaccessoires.
Windows 7 afin dexcuter une application, qute dinformation et de conseils. Les novices en www.ipad.net
cliquez droite sur licne du programme placement devraient consulter le guide 13 Steps to (en anglais)
puis cliquez sur Proprits. Slectionnez Investing Foolishly dans la section How to Invest du site.
longlet Raccourci, cliquez dans la zone www.fool.com
Touche de raccourci et appuyez sur la (en anglais) Prepping for Retirement
touche du clavier que vous voulez utiliser Few people who are starting a new business
pour activer le programme. (Les raccourcis give a lot of thought to exit strategies but
clavier commencent tous par Ctrl+Alt. Technological Know-how planning for an eventual departure makes
Certaines touches ne peuvent tre utilises.) ITBusiness.ca provides a Canadian perspective good business sense. This Government
Cliquez sur OK pour valider votre choix et on IT news. The site also includes a variety of of Canada site provides some helpful tips
fermer la fentre. tutorials, case studies, and other information, and reminders that should be considered
primarily focusing on small businesses and regardless of how far you are from retirement.
their technology needs. Planification de la retraite
Savoir-faire technologique Quand on dmarre une nouvelle entreprise, on
ITBusiness.ca offre un point de vue canadien sattarde rarement aux stratgies de sortie. Et
sur les nouveauts en matire de TI. Ce site, pourtant, la planification de votre dpart est une
Robin Day, mba, cga, is first-year qui contient des tutoriels, des tudes de cas et saine mesure pour votre entreprise. Ce site du
program head in BCITs Financial dautres renseignements, met particulirement gouvernement du Canada fournit des conseils
Management program. rday@bcit.ca. laccent sur les petites entreprises et leurs utiles, quel que soit le moment auquel vous
Robin Day, mba, cga, est chef du besoinstechnologiques. prvoyez partir la retraite.
programme de premire anne en gestion www.itbusiness.ca www.canadabusiness.ca/eng/93
financire au BCIT. rday@bcit.ca (en anglais) www.canadabusiness.ca/fra/93

10 cga magazine julyaugust / juilletaot 2011

fast track coup dil CRA Corner LARC sur le vif

Tax Updates Protection from Fraud Tax Shelter Donations Warning

Mises Jour fiscales The Honourable Keith Ashfield is reminding To date, the CRA has denied over $4.5 billion
Canadians to protect their personal in tax shelter gifting arrangement donations,
Taxpayer Relief in Natural Disasters information and protect themselves from and reassessed over 130,000 taxpayers who
Canadians affected by natural disasters becoming victims of fraud. Informing have claimed donations through a gifting
outside Canada, or who are participating yourself about the prevention of identity theft scheme. The CRA audits gifting arrangement
in relief efforts, are eligible for the CRAs is the most important part of making sure tax shelters that provide donation receipts
taxpayer relief provisions if they were unable you do not become a victim; being informed in excess of the out-of-pocket cost. Anyone
to meet their tax obligations. Taxpayers can is the best way to recognize and report cases thinking of investing in such an arrangement
apply to the CRA using form RC4288, Request of fraud, said Minister Ashfield. The CRA Web should get independent legal and tax advice
for Taxpayer Relief to have interest and/or site has information and advice on how to from a tax professional who is not connected
penalties waived or cancelled. The CRA will keep tax information safe. to the arrangement. www.cra.gc.ca/alert
consider requests on a case by case basis. Protection contre la fraude Dons utiliss comme abris fiscaux:
Allgement pour les contribuables Le ministre Keith Ashfield rappelle aux Canadiens avertissement
touchs par des catastrophes naturelles de protger leurs renseignements personnels. Jusquici, lARC a refus plus de 4,5milliards
Les Canadiens touchs par des catastrophes La faon la plus importante de vous protger de dollars en participation des arrangements
naturelles ltranger ou prenant part des contre le vol didentit est de vous informer sur relatifs des dons utiliss comme abris
oprations de secours ont droit un allgement la prvention cet gard, et la meilleure faon fiscaux et a tabli de nouvelles cotisations
sils nont pas pu respecter leurs obligations de reconnatre et de signaler les cas de fraude est pour 130000contribuables. LARC vrifie les
fiscales. Ces contribuables peuvent demander dtre bien inform, explique-t-il. Le site Web de arrangements relatifs des dons utiliss comme
lARC de renoncer aux intrts et pnalits, ou lARC comporte de linformation et des conseils abris fiscaux pour lesquels sont mis des reus
de les annuler, au moyen du formulaire RC4288, ce sujet. officiels dont la valeur excde le montant rel du
Demande dallgement pour les contribuables. don. Les personnes qui songent investir dans
LARC examinera ces demandes au cas par cas. des arrangements de ce genre devraient obtenir
les conseils fiscaux et juridiques dun fiscaliste
indpendant. www.cra-arc.gc.ca/alerte

Every small business wants to grow.

To help you do so, weve identified
five areas key to every small business
in our new guide, 20 Ideas for Small
Businesses and Pitfalls to Avoid.

Call 1.800.803.8367 for your FREE printed

guide, or download a copy by visiting

2011 Robert Half. 0211-9010

2011 julyaugust / juilletaot cga magazine 11

business entreprise Ask an Expert Consultez lexpert

Maximize your approach to staying connected.

Building Relationships

Les fondements de bonnes relations

Optimisez votre approche du rseautage.

by/par Mark Wardell

I n sp ite o f the fast pace

and increasingly digital mode of
communications that has taken the
faster than we think. In the past, Ive been
guilty of calling a contact for a favour, then
realizing after the fact that I hadnt been
its important to be strategic. A well-planned
seminar can be an effective way of getting
your message out to a targeted group, but
accounting world by storm, one thing has in touch with that person for well over a seminars are notoriously challenging as a
stayed the same: relationships are tops in year. Not cool. Being organized with your method of building personal relationships.
business. Yet its often challenging to carve approach will help you avoid this type of The solution is to find a positive excuse
out enough time for face-to-face meetings, blunder and keep all of your important for getting together with your attendees soon
networking, and prospecting. Thats why a relationships alive. after the event. At Wardell, for example,
systemized approach is so important. Here When youre trying to build a new we have a methodology to turn seminar
are some quick and helpful tips for keeping relationship, personalized follow up is the attendees into genuine leads, which we use
in touch with your clients, prospects, way to go. For example, a quick e-mail after successfully all the time. It involves asking
andnetworks. a meeting letting the other party know how questions that we turn into useful reports.
Start by developing a system for sharing much you enjoyed meeting them can go This gives us a reason to meet face-to-face
useful information with your contacts. Its a long way. Its all about timing here. The with each attendee (other than simply to
one of the best ways to keep yourself top sooner, the better. And definitely do not wait review our services with them).
of mind with those in your network. Your longer than one week to follow up. In a world where relationships really do
plan doesnt need to be complicated. Simply When pursuing someone you havent count for everything, you dont want to risk
schedule some time each month to send an yet met, friendly persistence is everything. taking a disorganized approach. Try putting
email with some industry news, or share So dont be discouraged if you dont get an a system in place, and I guarantee youll find
a link to an important article. But be sure immediate response to your first e-mail. your contacts new and old more willing
to mix it up so its not mechanical. Make a When you do finally get that yes, make than ever to do business with you.
phone call, send a letter, invite your contacts your first meeting count by offering them
to an event. And of course, youll still need something of value. For example, if youre a
to make the time for face-to-face meetings
every once in a while.
I suggest using CRM (Customer
financial advisor, you might offer them a list
of your top mutual fund picks for the year.
Or perhaps you have another contact that
R api di t , numrisation croissante:
la dferlante des nouveaux modes de
communication a frapp le monde de la
Relationship Management) software to track you could introduce them to. Giving before comptabilit. Dans le fracas de la vague, un
your relationships. If you dont do this, its you get is a universal principle. It eventually principe rsiste, inbranlable: les bonnes
just too easy to lose track. For instance, its comes back to you. relations font les bonnes affaires. Il est souvent
easy to make the mistake of assuming your Seminars are another great way to stay in difficile, toutefois, de trouver le temps quil
contacts will remain close even when you touch with existing contacts, and they can faut pour tenir des runions, rseauter et
havent been in touch. Time goes by so much be a great prospecting tool as well. However, faire de la prospection en personne. Cest

12 cga magazine julyaugust / juilletaot 2011

pourquoi il est si important dadopter une lui demander un service, jai pris conscience communiquer un message un groupe cible,
approche systmatique. Voici donc quelques que je ne lui avais pas parl depuis plus dun tout le monde sait quil est difficile dadopter une
brefs conseils utiles pour demeurer en an. Malaise... Une approche organise permet approche individualise avec ce genre dactivit.
communication avec ses clients, ses clients dviter ce genre de bvue et de maintenir un La solution, cest de trouver un bon motif pour
potentiels et ses autres contacts. caractre actuel ses relations cls. revoir les participants peu aprs le sminaire.
Dabord, il faut tablir un systme qui permet Pour raffermir les bases dune nouvelle Chez Wardell, par exemple, une mthode
de transmettre ses contacts de linformation relation, le suivi personnalis est de mise. Un prouve consiste faire des participants aux
utile. Cest une des meilleures faons de rester bref courriel aprs une runion pour dire lautre sminaires de vritables pistes de vente. Nous
prsent lesprit des membres de son rseau. quel point la rencontre a t agrable peut leur posons des questions qui nous servent
Il nest pas ncessaire dlaborer un plan bien mener loin. Tout est dans le choix du moment, llaboration de rapports utiles. Cela nous
compliqu. Il suffit dallouer du temps chaque et le plus tt sera le mieux. Le dlai ne devrait donne une excellente occasion de les rencontrer
mois pour envoyer un courriel contenant surtout pas dpasser une semaine. personnellement (pour une autre raison que
des nouvelles de lindustrie ou un hyperlien Pour obtenir une premire rencontre, la simplement passer en revue nos services aveceux).
menant vers un article dintrt. Il importe de persistance amicale est essentielle. Il ne faut Dans un monde o il est vital de maintenir de
prsenter cette information de faon naturelle pas se dcourager si la rponse un courriel bonnes relations, une approche dsorganise
et non mcanique. Un coup de fil, une lettre, initial tarde un peu venir. Lorsque la personne est on ne peut plus risque. ceux et celles qui
une invitation une activit sont galement finit par accepter linvitation, il faut profiter de mettront en place un systme, je garantis que
des moyens efficaces. videmment, il faut loccasion pour offrir dentre de jeu quelque leurs contacts, tant nouveaux quanciens, seront
aussi prvoir du temps pour des rencontres en chose qui vaut la peine. Un conseiller financier, plus que jamais disposs faire des affaires
personne loccasion. par exemple, pourrait fournir son palmars aveceux.
Je suggre dutiliser le logiciel CRM (Customer personnel des meilleurs fonds communs de
Relationship Management), qui est excellent placement pour lanne. Prsenter la personne
pour assurer le suivi des relations daffaires. Sans un autre contact serait une autre possibilit. Mark Wardell is president of Wardell Professional
un tel outil, il est trop facile de perdre le fil. Un Donner pour recevoir est un principe universel. Development Inc. (www.wardell.biz), an advisory
pige sduisant viter, cest de prsumer que Cela nous revient un jour. group specializing in growth management for
ses contacts resteront fidles au poste mme si Lorganisation de sminaires est aussi un owner-managed companies.
on ne donne pas de nouvelles. Le temps passe excellent moyen dentretenir ses contacts Mark Wardell est prsident de Wardell
beaucoup plus vite quon ne le croit. Jen ai et de faire de la prospection. Il est toutefois Professional Development Inc. (www.wardell.biz), des
fait moi-mme la coupable exprience dans important davoir une stratgie. Si un sminaire conseillers spcialiss en gestion de la croissance pour
le pass. Aprs avoir appel un contact pour bien prpar peut tre un moyen efficace de les entreprises propritaire unique.



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38-MM8516-11_MMI.ENcga (7.4375x4.6875).indd 1 11-04-21 11:27 AM

2011 julyaugust / juilletaot cga magazine 13
business entreprise Further than Figures Savoir-tre

Keeping your finger on the pulse of opinion.

Whats the Buzz?

Que dit-on de vous?

Sachez ce que pensent les autres.

by/par Merge Gupta-Sunderji

A s a l eader , its important to

actively seek out feedback about your
department or organization from others.
Second, create opportunities for your
customers and external clients to dialogue
with you. The easiest way to do this is over
coffee station; question further when another
manager makes a passing remark about one
of your employees. Overheard snippets can
Whether it is customers, internal clients, or the Internet. Anonymity is not as important often give you an insight into what people
your employees, each of these stakeholders with external stakeholders, so something as are really saying and thinking about your
has important information to share with simple as creating a dedicated email address department and your people. Its then up to
you about how you and your department are (such as feedback@yourcompany.com) is you to collect more tangible facts.
doing, and what you could be doing better. a huge step in the right direction. If youre Depending on your individual
The challenge lies in the reality that many of going to do this its critical that you set aside circumstances, it is possible that not all four
these key stakeholders are not forthcoming resources to reply to these emails. Creating a approaches will be practical. For example,
with their insights either they are afraid feedback mechanism then not responding is if you are the manager of a department in
of the negative repercussions of sharing the worst thing that can happen. a large organization, scanning the Internet
information, or they dont see any value in If you have the wherewithal, create and may not yield valuable information about
offering their viewpoints. Take conscious and manage your presence in social media. your specific area of responsibility. However,
deliberate steps to obtain feedback. Customers, particularly younger ones, are anonymous internal client surveys will
First, set up systems to anonymously quick to engage with you in this arena, both to likely produce beneficial data. On the other
gather feedback from your internal clients offer positive feedback and to give you the dirt! hand, if you are the CEO or CFO of a small
and employees. These are the two groups If you are part of a large company, consider or mid-sized company, then as an absolute
that are most likely to withhold comments creating the position of an ombudsman, then minimum, be sure to set up Google Alerts for
and observations, fearing that their candor assign resources to manage it. your companys name.
will result in negative consequences. You Be sure to regularly scan the web to see
have to make it safe for these two groups what people are saying about you. Google
to provide input. Set up a suggestion box.
Commission a survey by an independent
party and assure respondents that their
Alerts is a tool that allows you to easily
monitor the web for specific content. Go to
www.google.com/alerts and enter the name
E n vo t r e qual i t de dirigeant,
vous devez chercher activement savoir
ce que les autres pensent de votre service ou de
feedback will be anonymous. of your company (or any other topic you votre organisation. Tant vos clients, externes
As you evaluate the feedback, look for wish to track). Once set up, you will receive ou internes, que vos employs peuvent vous
trends and patterns. If one person says that periodic updates of the latest relevant Google fournir dimportants renseignements sur votre
your sales reps dont return calls promptly, results based on your search. performance et celle de votre service ainsi
you dont necessarily have a problem. But Finally, dont lose sight of the easiest way que sur les amliorations possibles. Un bon
if consistent kudos or complaints come to gather information about your department nombre dentre eux ne vous feront toutefois pas
in about a specific person or activity, or area of responsibility keep your ear to spontanment part de leurs commentaires, soit
its an indicator of a deeper issue you the company grapevine. Pay attention to the parce quils craignent des reprsailles en retour
shouldinvestigate. conversations in the elevator lobby and at the de leur franchise, soit parce quils ne voient pas

14 cga magazine julyaugust / juilletaot 2011

lutilit de donner leur point de vue. Nhsitez (par exemple, commentaires@votreentreprise. fait une observation sur lun de vos employs.
pas prendre des mesures dlibres en vue com) est un grand pas dans la bonne direction. Souvent, les conversations entendues dans la
dobtenir un retourdinformation. Par contre, il vous faudra absolument affecter salle du personnel en disent long sur ce que
Commencez par tablir des systmes qui des ressources lenvoi de rponses aux les autres pensent de votre service et de vos
permettront de recueillir les commentaires courriels reus. Rien ne pourrait tre pire quun employs. Il nen tient ensuite qu vous de
anonymes de vos clients internes et employs, mcanisme de rtroaction qui ne donnerait pas recueillir des faits plus concrets.
soit les deux groupes les plus susceptibles de suite aux commentaires reus. Les quatre approches ci-dessus ne
sabstenir de communiquer leurs observations Si vous en avez les moyens, maintenez une conviennent peut-tre pas toutes votre
par crainte que leur franchise ne leur attire prsence dans les mdias sociaux et actualisez-la situation. Ainsi, si vous tes chef de service dans
des ennuis. Vous devez veiller ce que ces rgulirement. Les clients, en particulier les jeunes, une grande entreprise, il est peu probable que
deux groupes se sentent libres de donner leur nhsiteront pas se servir de cette tribune pour vous trouviez sur Internet des renseignements
avis. Songez installer une bote suggestions vous fliciter autant que pour vous critiquer! Si utiles sur votre service; la ralisation de sondages
ou faire raliser un sondage par un tiers et vous faites partie dune grande entreprise, vous anonymes auprs des clients internes vous
assurez les rpondants que leurs rponses pourriez songer crer un poste dombudsman, permettra sans doute de recueillir des donnes
demeurerontanonymes. en y affectant des ressources suffisantes. plus pertinentes. En revanche, si vous tes chef
Lorsque vous examinez les commentaires Parcourez rgulirement la toile pour savoir de la direction ou des finances dune PME, vous
reus, cherchez dceler des tendances. Le ce que lon dit de vous. Les alertes Google devez au moins crer une alerte Google pour
fait quune seule personne indique que vos vous permettent de vous tenir au courant de votre entreprise.
reprsentants ne rappellent pas les clients dossiers particuliers sur le Web. Allez www.
rapidement ne constitue pas ncessairement un google.fr/alerts et saisissez le nom de votre
problme. Par contre, des flicitations ou des entreprise (ou le sujet sur lequel vous souhaitez Merge Gupta-Sunderji, mba, csp, cga, turns
plaintes rcurrentes propos dune personne obtenir de linformation) pour recevoir ensuite managers into leaders. This popular speaker/author
ou dune activit en particulier peuvent tre des rgulirement les rsultats pertinents les plus gives people practical tools to achieve leadership and

indices de questions examiner de plus prs. rcents trouvs par Google. communication success. www.askmerge.com,
Ensuite, donnez aux parties externes (clients

Enfin, noubliez pas que pour recueillir www.mergespeaks.com, 4036054756.

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Lorgane le plus facile domaine de responsabilit, rien ne vaut le

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2011 julyaugust / juilletaot cga magazine 15

business entreprise Double Click Double clic

Steps toward reliable data recovery.

Backup Basics

Les bases de la sauvegarde

Mesures pour la restauration des donnes.

by/par Luciana Grossi

B acku ps are th e cornerstone of a

successful disaster recovery plan. Every
day, we become more and more dependent
Additionally, the CRA states that if you
keep electronic records they must be in a
readable, accessible, and usable format
Onsite backups are stored locally, which is
convenient for fast restoration of damaged
files. Typically they are stored to an external
on computers and technology for our work. for the prescribed period even when hard device which makes the data portable in the
Think about the accounting tasks that do not copy is available. The second task is to event of a fire. Conversely, offsite backups
rely on computers: maybe you could get away define the frequency and time the backup are slightly less convenient but offer a
with filing and talking on the phone. Given should run. The type of business you have greater level of hassle-free protection in a
that the majority of our work is done through will dictate how often you need to perform majordisaster.
computers, we must have a backup plan in
case something goes wrong. The CRA states that if you keep electronic records they
The process of having a proper and
complete backup begins with the selection must be in a readable, accessible, and usable format
and organization of files to be backed up.
From there you need to determine the for the prescribed period.
schedule of the backup (frequency and time
the backup should run), the choice of storage backups. If your data doesnt change day- Most organizations use a combination
media and location, and verification of the to-day, a weekly backup might be fine. On of on- and off-site backups to protect data.
backup, consisting of periodic test restores. the other hand, frequent changes in vital The last step, often overlooked, is to test the
information might warrant a daily backup. recovery process. Problems can occur during
What should you back up? Backups should run when nobody is working the backup process and it is best to find this
The first task consists of going through your to provide a milestone in case you need to out before you need to restore a backup.
computer or server and checking all your restore it. This is why most backups run Common examples include: not enough
folders. Then, choose the files or folders you during the night. space available on the backup disk, or a
want to include in the backup. A good rule power outage during the backup process. You
is to back up anything you cant download, Where should you store your backup? can verify these occurrences by checking the
regenerate, or recreate easily. Youll need to Choosing the media and where you will store log messages or the size of the backupfile.
consider your accounting software typically the backup is the third task. Media relates But those actions do not guarantee the
there is a folder in which databases are kept. to the physical or virtual space where you quality of the backup. The safest way to
Those files and folders should be included in will have your backup. Acceptable backup know if the backup can be read is to restore
the back up, not only for their importance, media ranges from a simple memory stick to it. Remember, the CRA requires electronic
but to satisfy the CRA requirement of keeping a secondary hard drive or a backup service records to be readable, accessible, and
records for a minimum of six years from the on the Internet. The site where you keep usable. This means that the records kept in
end of the latest year to which theyrelate. the media stored is the next consideration. the backup can be used by the CRA auditors.

16 cga magazine julyaugust / juilletaot 2011

It is in your best interest to make sure troisime tche. Par support, on entend lespace restaurer les donnes, notamment en vrifiant les
they are accurate, otherwise, the backup physique ou virtuel qui contiendra les donnes journaux ou la taille du fichier de sauvegarde.
isuseless. sauvegardes. Les supports acceptables vont Ces mesures ne garantissent toutefois pas
dune simple cl USB un disque dur secondaire la qualit de la sauvegarde. Le moyen le plus
ou un service de sauvegarde sur Internet. sr de vrifier la lisibilit dune sauvegarde est

L e s sauv egarde s constituent la

pierre angulaire dun bon plan de reprise
Ensuite, il faut penser leur lieu dentreposage. de la restaurer. Rappelons-le: lARC exige que

aprs sinistre. Dans notre travail, nous dpendons LARC stipule que si vous conservez des registres
un peu plus chaque jour des ordinateurs et
de la technologie. De fait, existe-t-il encore lectroniques, ils doivent ltre en format intelligible,
des tches comptables non informatises? Le
classement et les appels tlphoniques, sans accessible et utilisable pendant la priode prescrite.
doute. Puisque la majeure partie de notre travail
se fait lordinateur, il nous faut un plan de Les sauvegardes cres sur place sont conserves les registres lectroniques soient intelligibles,
secours si les choses tournaient mal. localement, afin de faciliter la restauration accessibles et utilisables, ce qui signifie que les
Le processus de cration dune sauvegarde rapide de fichiers endommags. Elles sont registres sauvegards peuvent tre utiliss par les
adquate et complte commence par la slection gnralement stockes sur un appareil externe vrificateurs de lAgence. Il est dans votre intrt de
et lorganisation des fichiers sauvegarder. qui assure la portabilit des donnes en cas confirmer la bonne excution de vos sauvegardes,
Ensuite, il faut planifier le processus (frquence dincendie. Inversement, les sauvegardes sans quoi celles-ci perdent touteutilit.
et heure dexcution), choisir les supports et distance offrent moins de commodit, mais une
les emplacements de stockage, puis vrifier protection suprieure et sans souci en cas de
les sauvegardes au moyen de restaurations sinistre important. La plupart des organisations Luciana Grossi, CGA, is director and Sage
dessaipriodiques. utilisent une combinaison de sauvegardes sur ERP Accpac consultant of ALLFOUR Technologies
place et distance pour protger leurs donnes. (www.allfour.ca), a consulting company that
Que faut-il sauvegarder? La dernire tape, souvent nglige, est un helps small businesses with technology and
La premire tche consiste parcourir et essai de restauration des donnes. En effet, des accountingsoftware.
vrifier tous les dossiers que contient problmes peuvent survenir durant la sauvegarde, Luciana Grossi, CGA, est directrice et conseillre
lordinateur ou le serveur. Puis, il faut choisir comme lpuisement de lespace disponible en applications Sage ERP Accpac ALLFOUR Technologies
les fichiers ou dossiers inclure dans la sur le disque ou une panne de courant, et il (www.allfour.ca), socit de conseils sur les technologies et
sauvegarde. En rgle gnrale, la sauvegarde vaut mieux sen rendre compte avant davoir sur les logiciels comptables auprs des petites entreprises.
doit comprendre tout ce qui ne peut tre
tlcharg, rgnr ou recr facilement. Il faut
aussi penser au logiciel comptable il existe
habituellement un dossier de stockage des bases
de donnes. Ces fichiers et dossiers doivent tre
inclus dans la sauvegarde non seulement en
raison de leur importance, mais aussi parce que
lARC exige que les registres soient conservs
pendant au moins six ans partir de la fin de
la dernire anne dimposition laquelle ils
se rapportent. De plus, lARC stipule que si
vous conservez des registres lectroniques, ils
doivent ltre en format intelligible, accessible et
utilisable pendant la priode prescrite, mme si
vous disposez de copies papier.
La seconde tche est la planification de
la frquence et de lheure dexcution de la
sauvegarde. Le type dactivit dicte la frquence
ncessaire du processus. Si les donnes
ne changent pas souvent, une sauvegarde
hebdomadaire peut tre suffisante. Par contre,
des modifications frquentes dinformation
essentielle peuvent justifier une sauvegarde
quotidienne. Il convient deffectuer les
sauvegardes lorsque personne ne travaille afin
quelles constituent des points de restauration,
si besoin tait. Cest pourquoi la plupart des
sauvegardes ont lieu la nuit.

O faut-il conserver les copies

de sauvegarde?
Le choix du support et de lemplacement
de stockage des sauvegardes constitue la
telpay-cga.indd 1 11-06-02 8:27 AM
2011 julyaugust / juilletaot cga magazine 17
business entreprise Feature Article de fond

18 cga magazine julyaugust / juilletaot 2011

Fraud: Myths,
Misconceptions, and Myopia
by/par Stephen Hollander

Fraude : mythes,
ides fausses et aveuglement

F rau d s u rve ys performed in

Canada and the U.S. have repeatedly
shown that the typical organization loses
fraud that they have not yet discovered. The
overall result is a survey that is biased in favour
of organizations that will not report having
Many companies internal control systems
are not working very well in preventing
fraud. Most organizations would do better to
fivepercent of its annual gross revenue to been victimized. It is likely that the extent of install, or improve, anonymous tip hotlines
fraud every year. Given the current Canadian fraud victimization is closer to 70percent. or other reporting mechanisms, as almost
real GDP of approximately $1.2trillion With regard to fraud detection, matters as many frauds were discovered by accident
(chained dollars of 2002), the loss of are no better. The following table provides as by internal controls. The numbers
fivepercent is approximately $60billion. some sobering numbers regarding the ways for external and internal audit are not
PriceWaterhouseCoopers 2009 Economic in which reported fraud cases are discovered: encouragingeither.
Crime Survey found that 56percent of Corporations clearly need to do better in
Canadian companies surveyed had fallen Method Percent* the field of fraud prevention and detection.
victim to fraud during the preceding Tip 42% Accountants are often engaged in the
12months. Of these corporate fraud victims, Internal Controls 19% crucial role of developing, testing, and
24percent reported direct fraud losses in By Accident 17% implementing internal controls and other
excess of US $500,000. These figures are Internal Audit 13% fraud-prevention and detection modalities.
almost certainly underestimates, since some External Audit 7% For this reason, it is imperative that
organizations would have been targets of a Notified by Police 4% accountants build knowledge and skills in

2011 julyaugust / juilletaot cga magazine 19

business entreprise Feature Article de fond

areas related to fraud prevention. This is professional performance by providing a weaknesses and correct them before the
the case for all finance professionals, and framework for fraud risk assessment and fraudsters can take advantage. The ability to
not just for external auditors. Management development of appropriate controls, and for think like a fraudster is something that can,
is ultimately responsible for the prevention developing a fraud scenario and determining and should, be cultivated.
and detection of fraud, and management the direction of investigation in cases of A critical component of fraud risk
is assisted by internal auditors and other suspected fraud. management is the development of policies
accounting personnel in the development Also, the CGA professional development and procedures for dealing with suspected
and implementation of the appropriate network, PD Net (www.cga-pdnet.org), fraud incidents. This is often overlooked
preventivemeasures. features a course titled SME Fraud Protecting or neglected, on the ground that such
Currently, most students are exposed Yourself From Liability and the search function occurrences are rare. As author Mike
to fraud-related concepts in bits and yields 45 relevant links onfraud. Comer says in his book, CorporateFraud,
pieces and much of the emphasis is on catastrophic fraud occurs, not just
assurance. Graduates may find themselves Myth: All employees are honest through control weaknesses, but because
struggling when they must deal with the Organizations that hire employees with little management failed to act sensibly at the first
issues of deterring, preventing, detecting, or no background screening are asking for indication that things were going wrong.
and investigating fraud. As a minimum, trouble. An internal report prepared for the
accountants need to consider the various U.S. insurance companies that write fidelity Myth: It cant happen in my organization
types of fraud schemes they may be insurance found that: Fraud victims include organizations of all
confronted with, the typical profile of each 25 per cent of employees would be honest sizes, in all industries, and in all sectors.
of these types, and appropriate measures in all circumstances No organization is intrinsically immune.
for their prevention and detection. The 25 per cent of employees would steal and Small businesses (fewer than 50employees)
Association of Certified Fraud Examiners cheat whenever the opportunity arose are especially vulnerable because they have
(ACFE) has developed a taxonomy of 50 per cent of employees could go either limited resources available for internal
fraud, covering everything from asset way, depending on the financial pressures control. This is reflected in the fact that
misappropriation to financial-statement that they might be facing at the time and their average fraud losses per incident are
fraud and theft of intellectual property, that their perceived likelihood of being caught. disproportionately large.
could easily serve as a framework for this Dishonest employees are a problem, but
type of instruction. they are not the major problem. According Myth: If our organization is defrauded,
The ACFE taxonomy partitions the to PriceWaterhouseCoopers 2009 Global the police will help us recover our losses
universe of occupational fraud and Economic Crime Survey, the profile of fraud The fact is that the various police forces do not
abuse into three major categories: asset perpetrators relationships to Canadian have a sufficient number of fraud investigators
misappropriation, corruption, and fraudulent victim organizations was 59percent external to handle all of the cases that come to their
statements. Each category is further divided actors and 38percent employees, with attention. Accordingly, they must triage
to develop a typology of fraud for detailed threepercent uncertain. Effective deterrent, their cases. Unless your losses are extremely
analysis of typical patterns and approaches preventive, and detective controls should large, or your case has a high political profile,
to deterrence, prevention, detection, and be designed to take this into account. Your you may be on your own to investigate the
investigation. For example, corruption is companys customers and suppliers may be incident and recover yourlosses.
subdivided as follows: reputable, but it takes just one bad employee Furthermore, the main concern of the
to perpetrate a fraud. police is catching criminals and seeing that
Purchase schemes Some employees may commit fraud, not they are imprisoned. Restitution to victims
Conflict of to steal from their employer, but to benefit
Interest Sales Schemes
Other (including their employer. For example, over-zealous
business diversion and employees might engage in such criminal
resource diversion)

acts as: bribing the purchasing agents of In May 1998, a group of students at
Invoice kickbacks their companys customers; bid-rigging or the Johnson School of Management
Bribery Bid rigging (with price fixing; securities market manipulation. at Cornell University did an analysis
insider connivance)
This type of illegal act can result in severe of Enron Corporation as their term
penalties for the company, not to mention the project, using only information that
Economic Extortion reputational damage the company will suffer was available to the public. Their
when the facts become publicknowledge. analysis produced a strong indicator
Illegal Gratuities
that Enron had been manipulating
Myth: Fraud is unpredictable its earnings since at least 1997.
The taxonomy provides for detailed study If this were the case, then fraud risk Despite the indicators that were
of patterns, prevention, and detection, and assessment would not be possible. The fact crying out for attention, Enrons
allows investigators and other professionals is, however, that such assessment can be accountants continued to issue
to place fraud into a larger context, so that, done, and is done, by organizations that unqualified reports. The company
for example, the comparisons and contrasts take fraud seriously. Fraudsters operate filed for bankruptcy at the end of
between a billing scheme and an invoice by probing their victims systems for 2001more than three years after
kickback scheme can be brought out in a weaknesses and then exploiting them. The the original Cornell report.
given situation. This arrangement enhances good guys should be able to spot the same

20 cga magazine julyaugust / juilletaot 2011

is not a priority. Even if a fraudster is caught, her expense claims, that practice will soon the difference between business success and
prosecuted, and convicted, the victims may become the norm. failure. Fraud is a major, avoidable risk, and
still have to file a civil suit to recover their It does not take a large fraud loss to a serious drain on the economy.
losses assuming that there are any assets cause a business catastrophe. Consider Being aware of the risk of fraud and
to be found. these examples: the resulting impacts are the first steps
Fraud investigation is an area in which If one of your employees uses customer to minimizing both. CGAs will always be
accountants may be called upon to act or information to commit identity fraud, your looked upon for guidance to protect against
to advise clients or employers, and it is one direct losses may be relatively small. But if fraud. All professional accountants must be
in which it is crucial to do the work right your customers, who no longer trust you, vigilant, exercise their expertise, and do what
the first time. In many respects, a botched take their business elsewhere, your company it takes to always be current and expert in
investigation is worse than no investigation may be dead in the water. detecting and preventing fraud to ensure the
atall. For a public-practice firm, a single health of their organization.
negligence suit over an undetected fraud
Myth: A certain amount of fraud is can have significant consequences. Even
tolerable as a cost of doing business if the plaintiffs lose their case, the firms Stephen Hollander, cpa (Ireland), cfe, cga, has
It is one of lifes truisms that you get what reputation will inevitably be damaged, and over 25 years of experience in forensic accounting and
you tolerate. If your employees, customers, this will be reflected in its bottom line. This litigation support. His clients have included both the
and suppliers know that, up to a certain is over and above the costs of the defence public and private sectors, and he has investigated and
point, they can defraud you with impunity, that the firm will have mounted. testified in both civil and criminal cases.
many of them will take advantage. But there In addition to direct losses and loss of
is no such thing as an immaterial fraud. business, an organization whose reputation * The sum of percentages in this table exceeds
Almost every fraud scheme starts off small, has been damaged by having been defrauded 100percent because some respondents identified more
and almost every such scheme grows in size may find that it has to pay more to borrow than one detection method for one or more cases.
over time as the fraudster becomes more money, and that its suppliers are insisting on
ambitious, more desperate, or more brazen. stricter credit terms. Operating costs will be
As well, fraud is contagious. If one employee higher, and profits will accordingly be lower.
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2011 julyaugust / juilletaot cga magazine 21

business entreprise Feature Article de fond

L e s enqu t e s sur la fraude menes

au Canada et aux .-U. ont rvl,
maintes reprises, quune organisation type perd
semblables, car on dcouvre peu prs autant de
fraudes par hasard quau moyen des contrles
internes. Les chiffres pour les audits externes et
catgorie est subdivise son tour, ce qui permet
ltablissement dune typologie de la fraude pour
analyser de faon dtaille des comportements
annuellement 5% de ses produits bruts cause internes ne sont gure encourageants non plus. et des approches types en matire de dissuasion,
de la fraude. Compte tenu du fait que le PIB rel Manifestement, les entreprises doivent de prvention, de dtection et denqute. Ainsi, la
du Canada se situe environ 1,2billion$ (dollars amliorer leur bilan en matire de dtection et corruption est subdivise comme suit:
chans de 2002), cette perte correspond de prvention des fraudes. Les comptables sont
environ 60milliards $. souvent appels jouer un rle crucial pour
Manuvres frauduleuses
Selon lenqute de PricewaterhouseCoopers laborer, tester et mettre en place des contrles dans les achats
(PwC), Economic Crime Survey 2009, 56% des internes et autres mcanismes de prvention et de Conflit Manuvres frauduleuses
dtection des fraudes. Cest pourquoi il est impratif dintrts dans les ventes
socits canadiennes sondes ont t victimes
Autres (incluant
defraude au cours des 12derniers mois. De quils possdent les connaissances et comptences dtournement dentreprise

celles-ci, 24% ont dclar des pertes directes de pertinentes. Cest le cas pour tous les professionnels et de ressources)
plus de 500000$ US attribuables la fraude. de la finance et non seulement pour les auditeurs Pot-de-vin lors
Or, ces chiffres sont probablement sous-estims, externes. Cest la direction qui, en dernier ressort, de la facturation
puisque certaines organisations auraient fait est responsable de la prvention et de la dtection Corruption Trucage doffres (avec
connivence linterne)
lobjet dune fraude quelles nont pas encore des fraudes, et elle doit pouvoir compter sur laide
dcouverte. Le rsultat global de lenqute est des auditeurs internes et dautres membres de son
donc biais en faveur dorganisations qui ne personnel comptable pour laborer et appliquer les Extorsion conomique
dclareront pas avoir t victimes de fraude, de mesures prventives appropries.
sorte que le pourcentage rel de ces victimes se Actuellement, la plupart des tudiants Gratifications illgales
rapproche probablement davantage de 70%. possdent trs peu de notions sur la fraude alors
En ce qui a trait la dtection de la fraude, quon insiste davantage sur la certification. Les La taxonomie fournit une tude dtaille de
la ralit nest gure plus reluisante. Voici des diplms risquent donc davoir des difficults modles, de la prvention et de la dtection, et
statistiques rvlatrices sur les moyens dont les quand ils auront faire face des problmes permet aux enquteurs et autres professionnels
fraudes dclares ont t dcouvertes : de dissuasion, de prvention, de dtection et de situer la fraude dans un contexte plus large
denqute en matire de fraude. Au minimum, les de sorte que, par exemple, on pourra tablir des
Mthode %* comptables doivent valuer les diverses sortes de comparaisons entre une facture frauduleuse et un
Indice fourni 42 % manuvres frauduleuses quils risquent de voir, pot-de-vin lors de la facturation dans une situation
Contrles internes 19 % leur profil type et les mesures de prvention et donne. Cette faon de faire amliore le rendement
Par hasard 17 % de dtection appropries. LAssociation of Certified professionnel en offrant un cadre pour lvaluation
Audit interne 13 % Fraud Examiners (ACFE) a labor une taxonomie du risque de fraude et llaboration de contrles
Audit externe 7% de la fraude, qui va du dtournement de biens appropris, ainsi que la formulation dun scnario
Police 4% aux tats financiers mensongers et au vol de de fraude et la dtermination de lorientation de
proprit intellectuelle, et qui pourrait facilement lenqute si lon souponne une fraude.
Dans de nombreuses entreprises, les systmes servir de cadre pour ce type de formation. Le Reper (www.cga-pdnet.org), rseau de
de contrle interne sont peu efficaces pour La taxonomie de lACFE classe lunivers perfectionnement professionnel des CGA, offre
prvenir la fraude. La plupart des organisations de la fraude et des abus occupationnels en aussi un cours sur le sujet (SME Fraud Protecting
devraient plutt installer, ou amliorer, des lignes trois grandes catgories: dtournement de Yourself From Liability ) et la fonction recherche du
de signalement anonymes ou autres mcanismes biens, corruption et tats mensongers. Chaque site renvoie 15 liens sur la fraude.

22 cga magazine julyaugust / juilletaot 2011

Mythe : Tous les employs sont honntes tre faite, et est faite, par des organisations qui dentre eux en profiteront. Mais aucune fraude
Les organisations qui embauchent leurs employs prennent la fraude au srieux. Les fraudeurs nest ngligeable. Presque toutes les fraudes
sans vrifier leurs antcdents risquent gros. Selon testent les systmes de leurs victimes pour en commencent par de petits montants qui
un rapport prpar pour des socits dassurance trouver les faiblesses et les exploiter. Les bons deviennent plus gros avec le temps, alors que les
amricaines qui vendent de lassurance contre le gars devraient pouvoir dceler les mmes fraudeurs sont plus ambitieux, plus dsesprs
dtournement de fonds : faiblesses et les corriger avant que les fraudeurs ou plus audacieux. La fraude peut devenir
25 % des employs seraient honntes en en profitent. La capacit de penser comme un contagieuse: les relevs de dpenses gonfls
toutes circonstances; fraudeur peut, et doit tre, cultive. qui ne sont jamais contests par lemployeur
25 % des employs voleraient et tricheraient Llaboration de politiques et de procdures deviennent rapidement la norme.
sils en avaient loccasion; de traitement dincidents frauduleux suspects La fraude na pas besoin dtre importante
50 % des employs iraient dans un sens reprsente une composante fondamentale de la pour tre catastrophique. Ainsi, si lun de vos
ou lautre, selon les pressions financires gestion du risque de fraude, trop souvent nglige employs utilise des renseignements sur les
auxquelles ils pourraient tre exposs ce au motif de la raret de tels incidents. Comme clients pour commettre un vol didentit, vos
moment ou sils craignent de se faire prendre. le dit Mike Comer dans son ouvrage, Corporate pertes directes seront peut-tre relativement
Les employs malhonntes constituent certes Fraud, des fraudes catastrophiques se produisent minimes. Mais si des clients, qui nont plus
un problme, mais ce nest pas le principal non seulement cause de la faiblesse des confiance en vous, vous dlaissent, alors votre
problme. Selon lenqute de PwC, si lon se fie contrles internes, mais parce que la direction a entreprise paiera la note.
aux relations des fraudeurs avec les entreprises omis dagir au premier signe que quelque chose Pour un cabinet comptable, une seule
canadiennes, 59% taient des personnes ne tournait pas rond. poursuite pour ngligence en cas de fraude non
trangres lentreprise, 38 %, des employs et dtecte peut avoir de graves consquences.
3 %, incertaines. La mise en place de contrles Mythe : Mon organisation est labri Et mme si le demandeur perd sa cause, la
efficaces pour dissuader, prvenir et dtecter La fraude touche toutes les organisations, peu rputation du cabinet sera invitablement ternie,
la fraude devrait donc tenir compte de ces importe leur taille ou leur secteur dactivit. ce qui se refltera sur son bnfice. Et cela, sans
statistiques. Vos clients et fournisseurs sont peut- Aucune nest labri. Les petites entreprises compter les frais que le cabinet aura engags
tre dignes de confiance, mais il suffit dun seul (moins de 50 employs) sont particulirement pour se dfendre.
employ malhonnte pour commettre unefraude. vulnrables parce que leurs ressources en matire En plus des pertes directes et de la perte de
Certains employs commettront une fraude, de contrle interne sont limites, ce qui explique clientle, une organisation dont la rputation est
non pas au dtriment de lemployeur, mais plutt la taille disproportionne moyenne de leurs ternie cause dune fraude constatera peut-tre
son avantage. Ainsi, un employ trop zl pertes attribuables la fraude par incident. que ses emprunts lui coteront plus cher et que
pourrait commettre un acte criminelcomme le ses fournisseurs lui imposent des conditions de
versement dun pot-de-vin au responsable des Mythe : Si vous tes victime de fraude, la crdit plus strictes. Les frais dexploitation seront
achats des clients de lentreprise, le truquage police vous aidera rcuprer vos pertes plus levs et, par consquent, le bnfice sera
de soumissions, la fixation des prix ou la En ralit, les divers corps de police ne disposent moindre. Si les marges sont dj serres, cela
manipulation boursire. Ce type dacte illgal pas dun nombre suffisant denquteurs pour pourrait faire la diffrence entre le succs et lchec
risque dentraner des pnalits svres pour rgler tous les cas de fraude qui leur sont soumis. de lentreprise. La fraude reprsente un risque
lentreprise, sans compter les dommages sa Ils doivent donc faire un choix. moins de majeur et vitable, et un srieux frein lconomie.
rputation quand les faits seront rendus publics. pertes extrmement importantes, ou si votre cas La sensibilisation au risque de fraude et son
prsente un profil politique lev, vous pourriez incidence reprsente le premier pas en vue de
Mythe : La fraude est imprvisible devoir vous-mme enquter et rcuprer rduire au minimum les deux. On fera toujours
Si ctait le cas, on ne pourrait pas valuer le personnellement vos pertes. appel aux CGA pour obtenir des moyens de se
risque de fraude. Or, une telle valuation peut La police veut surtout arrter les criminels protger contre la fraude. Tous les comptables
et les voir croupir en prison. La restitution aux professionnels doivent tre vigilants, appliquer
victimes nest pas une priorit. Mme quand leurs connaissances et faire tout ce qui est
En mai 1998, un groupe dtudiants un fraudeur est arrt, poursuivi et condamn, ncessaire pour toujours demeurer jour dans
de la Johnson School of Management la victime pourrait toujours avoir intenter une la dtection et la prvention de la fraude afin
de luniversit Cornell a procd poursuite au civil pour rcuprer ses pertes en dassurer la viabilit de leur organisation.
une analyse de Enron Corporation, supposant quelle en ait encore les moyens.
uniquement partir des Lenqute sur la fraude est un domaine o
renseignements connus du public. les comptables peuvent tre appels agir ou Stephen Hollander, cpa (Ireland), cfe , cga ,

Leur analyse indiquait de faon conseiller des clients ou employeurs, et o il possde plus de 25 ans dexprience en juricomptabilit et en
importante que Enron manipulait est crucial de bien faire les choses ds le dpart. soutien en matire de litiges financiers auprs de clients des
ses bnfices depuis au moins 1997. de nombreux gards, une enqute bcle est secteurs priv et public. Il a tmoign dans des affaires civiles
En dpit de cette sonnette pire que pas denqute du tout. et pnales.
dalarme, les experts-comptables
de Enron ont continu dlivrer des Mythe : Une fraude dun certain montant * La somme des pourcentages est suprieure 100 %, car
rapports sans restriction. La socit est tolrable, car cela fait partie du cot certaines personnes interroges ont cit plus dune mthode
a dclar faillite la fin de 2001 de faire des affaires de dtection pour un ou plusieurs cas.
plus de trois ans aprs le rapport Si vos employs, clients et fournisseurs savent
original de Cornell. que, jusqu un certain point, ils peuvent vous
frauder sans impunit, un grand nombre

2011 julyaugust / juilletaot cga magazine 23

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CGA-Canada Recognized as One of

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CGA-Canada est lun des employeurs
les plus respectueux de lenvironnement
Green business is good business and
that starts at the top, with our
Board and leadership team.
Une gestion cologique est synonyme de saine
gestion, et les membres du conseil et de la
direction donnent le ton.

Read the full story on page 29.

Article en page 29.

26 28 32 35 37
Perspective News from CGA-Canada Associations Communiqus Reflections

Perspective chos de CGA-Canada Associations Communiqus Rflexions

istockphoto.com/josh webb

2011 julyaugust / juilletaot cga magazine 25

network carrefour Perspective

Reducing Barriers

Aplanir les obstacles

by/par Joyce Evans fcga, Chair of the Board, CGA-Canada / fcga, prsidente du conseil dadministration de CGA-Canada

We all kn ow the disappointment of something not being Qua n d la ral i t ne correspond pas lannonce, cest
as advertised. Imagine when that something is your future. dcevant. plus forte raison quand il sagit de notre avenir.
Regrettably, thats the experience of far too many Malheureusement, cest ce que vivent trop de membres de
accomplished professionals who move to Canada. professions librales qui viennent sinstaller au Canada.
Im simplifying things, of course, but the bottom line is Je simplifie les choses, mais le fait demeure: beaucoup dimmigrants
that there are vast numbers of skilled immigrants who are qualifis sont sans emploi ou sous-employs. Or, souvent, ils ont t
unemployed or underemployed in this country. And often the accueillis au Canada prcisment pour leur niveaudinstruction!
very reason why they are here indeed, why Canada welcomed Une fois arrivs ici, ils se rendent compte que le dfi de trouver
them is because of their advanced education. un emploi dans leur domaine est grand, et que le principal obstacle
Once they arrive, however, the challenges to finding jobs in est la non-reconnaissance de leurs tudes et de leur exprience. On
their chosen fields are considerable, chief among them, their value quenviron 60% de ces personnes ne travaillent pas dans
credentials and experience arent recognized. An estimated six leur domaine et aboutissent dans des supermarchs, des restaurants,
in 10 end up working outside their training, in grocery stores, des centres dappels et, oui, dans le domaine du taxi. Imaginez: au
restaurants, call centres, and yes, the taxi industry. Consider that Canada, lcart entre le taux de chmage des nouveaux immigrants
the gap between the unemployment rates of recent immigrants (ceux qui sont ici depuis cinq ans ou moins) et les non-immigrants
(in Canada for five years or less) and non-immigrants widens slargit mesure que le niveau dinstruction augmente! Pour les
as education levels increase. For those with university degrees, diplms universitaires, le taux de chmage est de quatre fois plus
the rate is more than four times the rate for Canadian-born, lev chez les immigrants que chez les personnes nes au Canada.
university-educatedworkers. Dmoralisant pour les nouveaux arrivants, ce dsquilibre nuit en
This disparity is not only devastating for these newcomers, but outre lensemble du pays. On estime que ce gaspillage de ressources
detrimental to Canada as a whole. Its estimated that this so-called intellectuelles cote plus de 3,4milliards de dollars chaque anne
brain waste costs the Canadian economy more than $3.4 billion lconomie canadienne. ce bilan, il faut ajouter le dsarroi ressenti
each year. Additionally, there is the immeasurable human toll par les personnes contraintes de renoncer temporairement, voire
the substantial hardship caused to those forced to put their compltement, leurs aspirations.
aspirations on hold or, in frustration, abandon themaltogether. Tandis que certains se contentent de dcrier la situation,
While some merely bemoan the situation, CGA-Canada CGA-Canada, qui soulve le problme depuis des annes, prend
which, for years, has been highlighting the obstacles faced by des mesures concrtes pour aplanir les obstacles lobtention du
foreign-educated professionals is taking steps to reduce the titre de CGA. Cette anne, lAssociation lancera un outil national
barriers to becoming a CGA. Later this year, the association will dautovaluation en ligne qui permettra aux comptables forms
launch a national online self-assessment tool that will provide ltranger dvaluer rapidement leur formation et leur exprience. Cet
foreign-educated accountants with a timely evaluation of their outil, soutenu par une subvention fdrale de prs dunmillion de
education and work experience. The tool supported by nearly dollars, permettra aux utilisateurs de comparer leurs comptences aux
$1million in federal funding will indicate to users how their comptences requises et de dterminer sil vaut la peine de passer
skills compare to those required and help them determine if its ltape suivante du processus dvaluation.
worth proceeding to the next step in the assessment process. Cet outil leur fera gagner du temps et leur vitera de se perdre
It will save foreign-educated accountants a great deal of time en conjectures, et ils pourront le consulter dans leur pays. Dans
and conjecture theyll be able to access the online tool in their les pays o le programme dtudes des CGA est offert, ils pourront
homeland. In countries where the CGA program is offered, they entreprendre les tudes menant au titre avant dmigrer au Canada.
can begin earning their designation before they emigrate. Voil une bonne nouvelle pour les immigrants qualifis et pour
This is good news for both skilled immigrants and the Canadian le march du travail canadien, qui aura de plus en plus besoin
labour market that will be increasingly relying on theirtalent. deleurstalents.

26 cga magazine julyaugust / juilletaot 2011

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network carrefour News from CGA-Canada chos de CGA-Canada

update / mise jour Bryan Hayes, CGA, was elected as the au niveau municipal, provincial ou fdral;
Conservative MP for the Ontario riding of Sault beaucoup dautres sont des agents officiels ou
Merger Discussions Website Ste. Marie. This will be his first term inoffice. des auditeurs de campagne.
CGA-Canada has developed a new website Massimo Pacetti, FCGA, was re-elected llection fdrale de mai, cinq CGA se sont
dedicated to merger discussions in the as the Liberal MP for the Montral riding of ports candidats; trois ont gagn.
Canadian accounting profession. The hub Saint-LonardSaint-Michel. He was first Michael Allen, CGA, a t rlu dput
www.visioncga.org is where members, elected to the House of Commons in a 2002 conservateur dans la circonscription de
students, and the public can find background by-election and was re-elected in 2004, 2006, Tobique-Mactaquac, au Nouveau-Brunswick. Il
information, regular updates, FAQs, and a and 2008. a t lu pour la premire fois la Chambre des
blog by CGA-Canadas President and CEO, Yasmin Ratansi, FCGA, (Liberal) and communes en 2006 et rlu en 2008.
Anthony Ariganello. Visitors to the site SergeCardin, CGA, (Bloc Quebecois) were Bryan Hayes, CGA, a t lu dput
can also contribute to an online forum on not re-elected butCGA-Canada is grateful conservateur pour la premire fois dans la
merger-related issues. for their contributions to public policy and circonscription de Sault Ste. Marie, en Ontario.
Pourparlers de fusion au sein support of CGA initiatives during their Massimo Pacetti, FCGA, a t rlu
de la profession comptable canadienne previous terms inOttawa. dput libral dans la circonscription de
CGA-Canada a cr un site Web CGA-Canada is a non-partisan association Saint-Lonard Saint-Michel, dans la rgion
(www. visioncga.org) consacr aux pourparlers and works with all parties in parliament to montralaise. Il a t lu pour la premire fois
de fusion au sein de la profession comptable advocate on behalf of, and in the interests la Chambre des communes llection partielle
au Canada. Les membres, les tudiants et of, association members. During the federal de 2002 et rlu en 2004, en 2006 et en 2008.
le grand public y trouveront un expos de la election campaign, the association penned an Yasmin Ratansi, FCGA, (librale) et
situation, les dernires nouvelles, une FAQ et open letter to major party leaders calling on the SergeCardin, CGA, (bloquiste) nont pas t
un blogue du prsident et chef de la direction, next government to focus on tax reform and rlus, mais CGA-Canada leur sait gr de leur
AnthonyAriganello. Ils pourront aussi participer simplification, and to reduce the regulatory apport la politique publique et de leur soutien
une discussion en ligne sur la fusion. burden on businesses, particularly SMEs. ses initiatives pendant leurs mandats Ottawa.
It also released an updated CGA-Canada CGA-Canada est une association non
Three CGAs Elected as MPs Elections e-Guide: a practical adjunct to partisane qui collabore avec tous les partis
The financial expertise and business the Canada Elections Act and a valuable pour intervenir au nom de ses membres et
knowledge that make CGAs leaders in the tool for those who audit federal political dfendre les intrts de ces derniers. Pendantla
business world also make them leaders in their campaigns, either for general elections or campagne lectorale fdrale, lAssociation
communities. Many CGAs have entered public by-elections. Candidates and official agents a publi une lettre ouverte lintention des
life to serve their communities at the municipal, may also refer to the guide to understand the dirigeants des principaux partis dans laquelle
provincial, or federal levels; many others stringent accounting and financial reporting elle invitait le prochain gouvernement se
serve as official agents, campaignauditors. requirements of the Act. The e-guide can be concentrer sur la rforme et la simplification du
Five CGAs ran in the May federal election downloaded for free at cga.org/canada. rgime fiscal ainsi que sur lallgement du fardeau
and three were elected to office. Trois CGA sont lus dputs rglementaire pour les entreprises, les PME
Michael Allen, CGA, was re-elected as Les connaissances en finance et en commerce enparticulier.
the Conservative MP for the New Brunswick qui ont permis aux CGA de devenir des leaders Elle a aussi publi une nouvelle version
riding of Tobique-Mactaquac. He was first du monde des affaires en font aussi des leaders du Cyberguide lectoral de CGA-Canada, un
elected to the House of Commons in 2006 dans leur collectivit. Beaucoup de CGA sont complment pratique de la Loi lectorale du
and was re-elected in 2008. entrs en politique pour servir leur collectivit Canada pour les auditeurs de campagnes,

28 cga magazine julyaugust / juilletaot 2011


dans le cadre dlections gnrales ou partielles. We look for meaningful ways to de matires recycles pour le mobilier et le
Les candidats et les agents officiels peuvent incorporate environmental considerations revtement de plancher.
galement sy reporter pour comprendre les into our day-to-day business, with a focus Nous cherchons des moyens efficaces pour
strictes exigences comptables et financires de la on enabling numerous small changes and intgrer les considrations environnementales
Loi. On peut tlcharger gratuitement le guide helping employees make greener choices, au quotidien en nous concentrant sur la
ladresse cga.org/canada-fr. says Anthony Ariganello, president and CEO multiplication des petits changements et
ofCGA-Canada. en aidant les employs faire des choix
CGA-Canada Recognized as One of CGA-Canada is also one of Canadas Top cologiques, explique le prsident et chef de la
Canadas Greenest Employers 100 Employers and B.C.s Top 55 Employers. direction, AnthonyAriganello.
CGA-Canada is delighted to be named one of CGA-Canada est lun des employeurs CGA-Canada est galement lun des
Canadas Greenest Employers for the second les plus respectueux de lenvironnement 100meilleurs employeurs du Canada et des 55
consecutive year. The recognition comes CGA-Canada est ravie davoir de nouveau meilleurs employeurs de Colombie-Britannique.
from the editors of the prestigious research t nomme parmi les employeurs les plus
survey, Canadas Top 100 Employers. respectueux de lenvironnement par les Value Measures Could Rein in Health
Green business is good business and organisateurs du concours des 100 meilleurs Care Spending
that starts at the top, with our Board and employeurs au Canada. Injecting tens of billions of dollars into
leadership team setting the environmental Une gestion cologique est synonyme Canadian hospitals with no value measures
direction for the organization, says de saine gestion, et les membres du conseil in place is an inefficient approach to health
JoyceEvans, CGA-Canada chair. We et de ladirection donnent le ton, indique care spending, according to a CGA-Canada
recognize that engaging our employees to laprsidente du conseil dadministration de report entitled: Can We Get Better for Less?
make small changes every day can add up to CGA-Canada, Joyce Evans. Nous savons que Value for Money in Canadian Health Care.
significant green achievements. les petitschangements verts que le personnel Without value-for-money metrics,
Now in its fifth year, Canadas Greenest est invit apporter tous les jours peuvent hospitals and governments cant know
Employers recognizes companies that lead the sadditionner de manireapprciable. if they could have achieved better health
nation in creating a culture of environmental Depuis cinq ans, le palmars des employeurs outcomes had the same money been
awareness in their organizations. The les plus respectueux de lenvironnement rend invested elsewhere in the system, says Rock
reasons for selection for each of Canadas hommage aux entreprises qui se distinguent Lefebvre, CGA-Canadas vice-president of
Greenest Employers are published online at par leur culture organisationnelle sensible research and standards.
www.canadastop100.com/environmental. lenvironnement. Les raisons justifiant le choix In 2010, hospitals in Canada received an
CGA-Canada was acknowledged for des entreprises nommes sont affiches estimated $55.3 billion or 28.9 per cent
several initiatives, including an organized www.canadastop100.com/environmental of all health care spending making them
carpool system, the use of reusable ceramic (en anglais). the single largest component of health care
kitchenware, and its employee-led Green CGA-Canada a t choisie pour plusieurs spending by provincial governments. That
Team which reviews the associations raisons, notamment un systme de covoiturage spending is predicted to soar, along with an
operations and researches, recommends, and organis, de la vaisselle rutilisable et une quipe aging population, longer life expectancies,
implements environmentally-friendlypractices. verte qui analyse le fonctionnement de lassociation and costly new innovations.
The associations head office was also et recommande des pratiquescologiques. One way to rein in costs could be to
recognized for its sustainable design and LAssociation a galement t choisie pour les assessinvestments in additional physician
construction, energy-efficient lighting, and use caractristiques de son sige national, dont un capacity, hospital beds, or diagnostic
of recycled content in furniture andflooring. systme dclairage conergtique et lutilisation technology, against consistent and

2011 julyaugust / juilletaot cga magazine 29

network carrefour News from CGA-Canada chos de CGA-Canada
transparent value-for-money measures that plus productif dinjecter les mmes sommes dautres mesures de la qualit. La rmunration
reflect access to and quality of care, patient ailleurs dans le systme de sant , affirme le au rendement est prometteuse, mais il faut en
health outcomes, andcosts. vice-prsident, Recherche et normalisation tudier davantage lefficacit.
Unfortunately our health care system CGA-Canada, Rock Lefebvre. Pour en savoir plus: cga.org/canada-fr.
doesnt yet provide benchmarks for the On estime quen 2010, les hpitaux le
evaluation of effectiveness and efficiency of principal poste de dpenses de sant des Investing in Leadership
care delivered, notes Lefebvre. Reporting gouvernements provinciaux ont reu CGA-Canada has partnered with Simon
and comparing value-for-money measures 55,3milliards de dollars, soit 28,9 % des Fraser Universitys Beedie School of Business
would give hospital management, taxpayers, investissements en soins de sant. Ces dpenses to commit to a three-year Leadership
and policy makers a much clearer picture of devraient grimper avec le vieillissement de la Development Program (LDP) forup to sixty
what we are all paying for. population, lallongement de lesprance de vie of its senior staff. The program will develop
Select outcome measures, such as wait et le cot lev des innovations. internal capacity and provide a learning
times, may be crowding out other measures Une faon dendiguer les cots serait dvaluer opportunity based on current best theories
of quality, according to the report. As well, les investissements dans la hausse des capacits and practices for developing leaders with
pay-for-performance programs, while en mdecins, lits dhpital ou technologiesde the capacity to initiate and maintain change.
promising, need further analysis of their diagnostic selon des indicateurs cohrents et It is designed to empower and strengthen
implementation and success. transparents de loptimisation des ressources individuals to be innovative, results-driven,
Highlights and the full report are available refltant laccessibilit des soins, leur qualit, and effectivedecision-makers.
at cga.org/canada. leurs effets sur la sant des patients et leurs cots. This investment is the latest example of
Loptimisation des ressources pour Malheureusement, notre systme de soins CGA-Canadas commitment to its people and
contenir les dpenses de sant de sant ne comporte pas encore de points de to developing the association to best serve
Daprs le rapport Aller mieux moindres cots? repre pour lvaluation de lefficience et de itsmembers.
Loptimisation des ressources dans les soins de lefficacit des soins, souligne M. Lefebvre. Investir dans le leadership
sant au Canada de CGA-Canada, linjection La communication et la comparaison des CGA-Canada a conclu un partenariat avec la
de milliards de dollars dans les hpitaux sans indicateurs doptimisation donneraient aux Beedie School of Business de lUniversit Simon
mesure du rendement est une manire peu directions dhpital, aux contribuables et aux Fraser pour un programme de formation en
efficace daborder les dpenses de sant. responsables des politiques une meilleure ide leadership qui accueillera jusqu 60 de ses
En labsence de critres doptimisation des de ce pourquoi nous payons. cadres suprieurs sur trois ans. Ce programme
ressources, les hpitaux et les administrations Certains indicateurs de rsultat privilgis, dveloppera les capacits en interne et offrira
publiques ne peuvent pas savoir sil aurait t notamment les temps dattente, peuvent clipser un apprentissage fond sur les meilleures
thories et pratiques de lheure pour former
des leaders capables dengager et de soutenir
des changements, et des dcideurs novateurs,
efficaces et axs sur les rsultats.
Cet investissement est le plus rcent exemple
de lengagement que prend CGA-Canada envers
ses gens et le dveloppement de lAssociation en
vue de mieux servir ses membres.
Merger discussions in the
accounting profession
international / international
CGA-Canada has created a new website to
keep CGAs, students and the Responding to the IASB: Offsetting
public informed of the merger discussions in Financial Assets and Liabilities
the accountingprofession. CGA-Canada is an increasingly recognized
Visit www.visioncga.org, where youll find and well-respected contributor and
background information, regular updates, stakeholder in the development of domestic
FAQs, a blog written by Anthony Ariganello, and international financial reporting
CGA-Canadas President and CEO, and an standards. The association recently
online forum. commented on an exposure draft concerning
offsetting financial assets and liabilities,
Stay informed, ask questions and share issued by theInternational Accounting
your views!
Standards Board (IASB) the standard-
setting body ofthe IFRSFoundation.
CGA-Canada welcomed the opportunity to
comment and noted that the exposure draft
sought to clarify, not change, the current
IFRS requirements for offsetting of financial
assets and liabilities. The association
supports much of the clarifications contained
in the exposure draft but suggested the IASB
consider the proposals to expand the current
requirements of IFRS 7 in the context of

30 cga magazine julyaugust / juilletaot 2011

existing disclosure requirements, taking into (MRAs) for specific regulated occupations processus dvaluation et de reconnaissance.
account the disclosure proposals made in including accountancy. Les participants ont discut des pratiques
other consultation documents in respect of Presseault shared the associations exemplaires en matire dvaluation pralable
accounting for financial instruments, and to experience with MRAs and discussed two larrive et de reconnaissance des qualifications
ensure that the level of guidance included new initiatives: a pilot project to offer CGA trangres. Ils ont examin les stratgies visant
in the standard remains consistent and exams in India and the Philippines; and le rehaussement des services outre-mer offerts
balanced across topics. CGA-Canadas involvement in a six-year aux professionnels forms ltranger avant
The full response can be read on the Foreign Credential Recognition Initiative, limmigration. Enfin, ils ont explor la possibilit
CGA-Canada website. driven by federal government. With federal dtendre les ERM dans certaines professions
Rponse lIASB: Compensation des government funding, the association is rglementes, dont la comptabilit.
actifs financiers et des passifs financiers developing an online self-assessment Madame Presseault a parl des ERM conclues
CGA-Canada est un collaborateur et un tool to assist foreign-trained accountancy par CGA-Canada et de deux initiatives: la
intervenant de plus en plus reconnu et respect professionals to assess their education prestation des examens de lAssociation en
en normalisation de linformation financire and credentials against the CGA program Inde et aux Philippines, et le Programme de
au Canada et lchelle internationale. requirements, prior to emigrating to Canada reconnaissance des titres de comptences
LAssociation a rcemment publi ses or after arriving. trangers du gouvernement fdral.
commentaires sur un expos-sondage de CGA-Canada partage son savoir LAssociation a reu du financement de ce
lIASB, organisme de normalisation de lIFRS aveclAustralie dernier pour laborer un outil dautovaluation
Foundation, portant sur la compensation des CGA-Canada a tiss des liens solides avec en ligne servant aider les comptables forms
actifs financiers et des passifs financiers. lAustralie grce lentente de reconnaissance ltranger comparer leur formation et
CGA-Canada est heureuse davoir eu mutuelle (ERM) conclue avec CPA Australia. La leurs titres de comptences aux exigences du
loccasion de prsenter ses commentaires et a vice-prsidente, Affaires gouvernementales et programme dtudes des CGA avant dmigrer au
constat que lexpos-sondage visait prciser, rglementaires, Carole Presseault a rcemment Canada ou aprs leur arrive.
non pas changer, les dispositions actuelles des particip la Table ronde Australie-Canada sur
IFRS sur la compensation des actifs financiers et la reconnaissance des qualifications trangres,
des passifs financiers. LAssociation est daccord Melbourne.
avec lessentiel des prcisions proposes dans Lvnement a accueilli des reprsentants
lexpos-sondage, mais a suggr lIASB des professions et des administrations
denvisager dtoffer les dispositions actuelles publiques australiennes et canadiennes, qui
dIFRS7 en tenant compte des propositions ont chang sur les mesures damlioration des
sur les informations fournir contenues dans
dautres documents de consultation portant sur
la comptabilisation des instruments financiers,
ainsi que de veiller ce que le niveau de dtail
exig dans la norme soit uniforme et quilibr
pour tous les aspects traits.
On peut consulter les commentaires complets
sur le site Web de CGA-Canada.
Pourparlers de fusion au sein
CGA-Canada Shares Expertise de la profession comptable
with Australia
CGA-Canada has developed strong ties CGA-Canada a cr un site Web pour tenir
with Australia through a successful les CGA, les tudiants et le grand public au
mutual recognition agreement with CPA courant des pourparlers de fusion au sein de la
Australia. Carole Presseault, vice-president profession comptable.
of government and regulatory affairs, was Vous trouverez sur www.visioncga.org un
recently invited to Melbourne to address an expos de la situation, les dernires nouvelles,
Australia-Canada Round Table on Foreign une FAQ, un blogue du prsident et chef de la
QualificationRecognition. direction de CGA-Canada, AnthonyAriganello,
Sponsored by the Canadian government, et un forum dediscussion.
attendees from Australian and Canadian
governments, professions, and trades shared Tenez-vous au courant, posez des questions,
donnez votre opinion!
developments in Canada and Australia to
improve foreign credential assessment and
recognition processes; discussed issues and
best practices in pre-arrival assessment and
recognition of foreign credentials; examined
strategies for improving overseas services
that offer information and assessment
opportunities for internationally trained
professionals before immigration; and
explored opportunities for establishing and Comptez sur notre vision.
expanding mutual recognition agreements

2011 julyaugust / juilletaot cga magazine 31

network carrefour Associations

CGA-BC chair on the changing professional landscape

Le prsident du conseil de CGA-Colombie-Britannique parle des changements dans la profession

What has been the biggest accomplishment nous assurer que nos membres restent au fait
of your career? deschangements.
Creating an accounting practice that has
a great reputation and is a place staff and Et pour les tudiants?
Bruce Hurst, fcga owners are proud to be a part of. La priorit, cest quils soient fin prts intgrer
un march du travail trs concurrentiel. Ceux et
What advice do you have for people celles qui y parviendront seront bien placs pour
considering the CGA program? profiter des occasions qui se prsenteront au fur
What are your goals for this year? It will not be a decision you will regret. et mesure que les baby-boomers partiront
As you are probably aware our long-time Whether working as an accountant or in laretraite.
executive director Bill Caulfield passed away some other position in business, the skills
in 2010 so last year we focused on selecting and knowledge you will attain will be very Quel est votre emploi actuel?
a replacement. My objective is to work with relevant to your career. Je suis associ principal au cabinet de CGA Reid
our new CEO Gordon Ruth, FCGA, on a Hurst Nagy Inc. Jaime tellement mon travail
comprehensive organizational review. It is What do you do in your spare time? quil marrive de considrer mon bureau comme
a great opportunity to embrace change and Ive been a member of the Grouse Mountain un deuxime chez-moi.
to build on what is already a very strong First Aid Ski Patrol for the past 28 years. It
organization. I will be visiting chapters to allows me to serve the public while getting Quelle est votre plus grande ralisation
stay connected with members. some exercise and honing my first aid skills. professionnelle?
Fonder un cabinet comptable dexcellente
What is the most pressing issue facing rputation, dont le personnel et les propritaires
CGAs in BC? Quels sont vos objectifs pour lanne? sont fiers.
The profession is faced with many changes Vous savez probablement quen 2010, notre
due to new rules and regulations. IFRS and directeur gnral de longue date, BillCaulfield, Que diriez-vous aux personnes qui songent
CAS are just a couple of examples. We must est dcd. Lan dernier, nous nous sommes sinscrire au programme dtudes des CGA?
ensure our membership stays abreast of donc concentrs sur le choix dun nouveau Quils ne regretteront pas leur dcision. Quils
these changes. directeur gnral, GordonRuth, FCGA, avec qui soient comptables ou titulaires dun autre
je compte mener un examen organisationnel poste dans les affaires, les comptences et les
What about issues facing students? exhaustif. Ce sera loccasion rve de nous ouvrir connaissances quils acquerront seront trs
Their most pressing issue is to ready au changement et de btir sur les fondations pertinentes leur carrire durant.
themselves for a very competitive job market. dune organisation dj trs solide. Je rendrai
Those that do will position themselves well galement visite aux diffrentes sections afin de Que faites-vous dans vos temps libres?
to take advantage of opportunities as the rester en contact avec les membres. Je fais partie de la patrouille de ski du mont
baby boomers retire. Grouse titre de patrouilleur-secouriste depuis
Quelle est la question la plus pressante pour les 28ans. Cela me donne la chance de rendre
Whats your day job? CGA de la Colombie-Britannique? service tout en faisant de lexercice, et de parfaire
Im a senior partner in Reid Hurst Nagy Inc. La profession subit de nombreux changements mes comptences en secourisme.
CGAs. I enjoy it so much I also consider it my en raison de la nouvelle rglementation, par
night job as well at times. exemple les IFRS et les NCA. Nous devons

32 cga magazine julyaugust / juilletaot 2011

istockphoto.com/grady reese
CGA-Hong Kong chair William Lau discusses CGA careers

Le prsident du conseil de CGA-Hongkong, William Lau, sur les carrires des CGA

working full time. A CGA is trained for Quelle est votre plus grande ralisation
private and public practices as well as for professionnelle?
senior management positions in large En tant que professionnel comptable, cest
corporations. My CGA designation gives me lorsque je constate que lentreprise a suivi
William Lau, cga a feeling of pride and dignity. mes conseils et recommandations, et quelle
a atteint les rsultats voulus. Cela est arriv
What advice do you have for people plusieurs reprises quand jai travaill pour de
considering the CGA program? grandesentreprises.
What is the most pressing issue faced I do not hesitate to recommend the CGA
by CGAs in Hong Kong? program to anybody who wishes to pursue Pourquoi avez-vous choisi le titre de CGA?
Membership growth, for both members and an accounting profession. After many years, Aprs avoir obtenu un baccalaurat en commerce
students, is the most pressing issue. Here I still benefit from the training program. It is avec spcialisation en comptabilit, jai opt
we have more than eight different accounting second to none and has helped me move up pour le programme dtudes des CGA, car il
designations and competition is very keen. to key management positions in large listed me permettait dobtenir un titre comptable
public corporations. prestigieux tout en travaillant temps plein. Les
What do you enjoy most about leading the CGA sont forms pour travailler dans les secteurs
CGA-Hong Kong board? What hobbies do you pursue in your priv et public, et pour assumer des postes de
I enjoy exchanging ideas with board members. spare time? dirigeants dans les grandes entreprises. Je tire un
In the decision process, its important to My hobby is reading; from novels to magazines sentiment de fiert et de dignit demon titre.
become a listener first before any decision and newspapers. Sometimes I like to go to
is made, and this very often results in better the library and spend the day there. I also set Que diriez-vous aux personnes qui envisagent
solutions than we even expected. We enjoy aside some time for fitness, and weekends de sinscrire au programme dtudes des CGA?
teamwork with the CGAspirit. are when I spend time with myfamily. Je recommanderais le programme sans la
moindre hsitation tous ceux qui songent
What has been the biggest accomplishment la profession comptable. Jen retire encore des
of your career? Quel est le dfi le plus urgent pour les CGA de avantages aprs toutes ces annes. Il na pas son
As a professional accountant, the biggest Hongkong? gal et ma permis de progresser vers des postes
accomplishment of my career is when Cest laugmentation de leffectif, tant les de direction cls dans de grandes socits cotes
I see that the company has followed membres que les tudiants. Ici, il y a plus de huit en Bourse.
and implemented my advice and titres comptables, et la concurrence est froce.
recommendations and achieved the desired Que faites-vous dans vos temps libres?
goals. In my career, this has happened Quaimez-vous le plus dans votre travail de Mon passe-temps prfr est la lecture. Je lis
several times in big corporations. prsident du conseil de CGA-Hongkong? de tout: des romans, des magazines et des
Jaime le partage dides avec les membres du journaux. Parfois, je passe toute la journe
Why did you choose CGA? conseil. Dans le processus dcisionnel, il est la bibliothque. Je me rserve aussi un peu de
After I obtained my B. Comm. degree, major important dcouter les autres avant darrter une temps pour le conditionnement physique et, le
in Accounting, I decided to choose the CGA dcision et dailleurs, cela permet trs souvent week-end, je passe du temps en famille.
program because I could earn a prestigious de trouver des solutions qui dpassent les attentes.
professional accounting designation while Lesprit dquipe caractrise le travaildes CGA.

2011 julyaugust / juilletaot cga magazine 33


I had to complete an MBA

program without compromising
my career or family. Laurentian
made it possible.
At thirty-five, Carlene Jackson still has a long and distinguished
career ahead of her. Director of Corporate Management Branch for
the Ontario Ministry of Aboriginal Affairs, Carlene has achieved a
lot in 13 years but she has ambitious career aspirations.

I have a thirst for knowledge, admits Carlene, so an MBA was

the next logical step. I also knew an MBA would provide greater
opportunities in senior management. The challenge was to
establish a balance between my academic, professional and family

The answer came in the form of Laurentian Universitys Online

MBA Program. Laurentian offered the flexibility she needed to
manage her time according to her priorities especially her four
young children.

Carlenes MBA has already started paying dividends on the job

in terms of applying her advanced people management skills.
Its also helped her outside the office. She adds, They arent just
business skills theyre life skills and theyve made me a better
communicator, even with friends and family.


Carlene Jackson, CGA, was able to

obtain her MBA without disrupting her
career or family life, thanks to Laurentian
Universitys Online MBA program.
network carrefour Communiqus

Moshe Elhav David A. Newman

ba (hon.), ma, cga / b.a. (spcialis), m.a., cga cia, cpa, acca, b. comm. (hons.) with Distinction,
Has accepted the position of divisional vice cga / cia, cpa, acca, b. com. (spcialis)
Gordon D. Cook president, One Sears Marketing and Media avec distinction, cga
fcga Planning, with Sears Canada, in Toronto. Has earned the CPA designation from
Has accepted the position of chief financial (This is a correction to the announcement that CPAAustralia.
officer with Sea Force Diving Ltd. and its appeared in the May-June 2011 Communiqus.) A obtenu le titre de CPA de CPA Australia.
associates, in St, Johns, NL. A accept le poste de vice-prsident de
A accept le poste de directeur financier la division One Sears Marketing and Media
auprs de Sea Force Diving Ltd. et de ses Planning chez Sears Canada, Toronto.
associs, St. Johns (Terre-Neuve-et-Labrador). (Correction du communiqu paru dans le numro de CGA Magazine wants to know your news! Please
mai-juin 2011.) send news of member and student promotions and
Flavia (Maller) Coughlan appointments to:
b. acct. / b. sc. compt., cga Helmut Hauke CGA Magazine veut de vos nouvelles! Nous vous
Has been appointed as director of finance mba, acca (uk / royaume-uni), cga invitons nous communiquer vos nominations et
with the Vancouver School Board. Has been elected to the position of director promotions. crivez :
A t nomme directrice des finances la of CEAMS, the Center for Energy Asset
commission scolaire de Vancouver. Management Studies, in Calgary. Communiqus, CGA Magazine
A t nomm directeur du Center for Energy T 604 605 5123
Asset Management Studies (CEAMS), Calgary. w cgamagazine@cga-canada.org

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2011 julyaugust / juilletaot cga magazine 35

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network carrefour Reflections Rflexions

Building Leadership Skills

Dveloppement des comptences en leadership

by/par Anthony Ariganello cpa (Delaware), fcga, President and CEO, CGA-Canada /
cpa (Delaware), fcga, prsident et chef de la direction de CGA-Canada

C GA-Canada has lo ng believed that its people are its CGA- C a nada , nous savons depuis longtemps que notre
greatest asset. And over the years it has invested substantially, effectif est notre actif le plus prcieux. Voil pourquoi, au fil des ans,
in a variety of ways, in the growth and training of its human nous avons investi considrablement, de diffrentes manires, dans
resources. Over the next year, we are taking our commitment la croissance et la formation de nos ressources humaines. Au cours
to the next level with a comprehensive leadership development de lanne qui vient, nous allons donner une nouvelle dimension cet
program, designed with and offered by Simon Fraser Universitys investissement grce un vaste programme de perfectionnement en
Beedie School ofBusiness. leadership conu et offert en collaboration avec la Beedie School of
The program, to be delivered to about 60 staff, has among its Business de lUniversit Simon Fraser.
objectives to: Ce programme, dont bnficieront environ 60 employs, vise les
Improve the culture of reflection and learning at CGA-Canada objectifs suivants:
Create a better understanding of the associations different amliorer la culture de rflexion et dapprentissage CGA-Canada;
roles, functions, and departments favoriser une meilleure comprhension des diffrents rles,
Promote personal and professional growth that issustainable fonctions et services au sein de lAssociation;
Continue to build leadership skills and capabilities that promouvoir une croissance personnelle et professionnelle durable;
support succession planning poursuivre le dveloppement des comptences en leadership pour
Improve service delivery to internal and external customers soutenir la planification de la relve;
The goal, of course, is to ensure our association runs at amliorer la prestation de services la clientle interne et externe.
maximum performance. Its a given that every organization Notre but, bien entendu, est doptimiser le rendement de
requires regular maintenance. But I dont think you can be lAssociation. Toutes les organisations ont besoin dune mise au
certain your organization is performing at its peak without the point priodique. Mais pour garantir un fonctionnement optimal,
occasional turbo boost. Our leadership development program il faut aussi de temps autre donner un petit coup de fouet. Et cest
will provide exactly that. It will explore key management areas, exactement ce que fera notre programme de perfectionnement en
such as coaching and mentoring, integrating strategy and culture, leadership, en explorant des thmatiques de gestion cls, telles que
sustaining customer focus, and leading high-performance teams. laccompagnement et le mentorat, lintgration de la stratgie et de la
In the fall, senior leaders, including me, will participate in some culture, le maintien dune orientation client et la direction dquipes
intensive sessions focusing oninnovation. performantes. lautomne, des cadres suprieurs, dont moi-mme,
None of this, however, will mean very much without a participeront des sances intensives sur linnovation.
long-term commitment and a detailed plan to put the Cependant, tout cela ne serait daucune utilit sans un engagement
newly acquired skills, approaches, and methods into action to long terme, et un plan dtaill, visant la mise en pratique des
drive the entire organization forward. That is the reality of any habilets et mthodes nouvellement acquises pour faire avancer
professional development initiative and ours is no exception. lorganisation. Cest une condition essentielle tout programme de
I am excited and energized by the work done so far. Our first perfectionnement professionnel, et le ntre ne fait pas exception.
cohort is two-thirds of the way through the program and our Je suis enthousiasm de voir le travail accompli jusquici. La
second cohort is scheduled to begin in November. The idea premire cohorte en est aux deux tiers du programme et la deuxime
of strengthening relationships and skills really appeals to me. devrait commencer en novembre. Lide de consolider les relations
My sense is that in our task-centric culture, we can spend so et les comptences me plat beaucoup. mon sens, nous vivons
much time getting things done that we forget to explore our dans une culture ce point axe sur la tche que nous en oublions
deeperpotential. dexplorer notre potentiel profond.

2011 julyaugust / juilletaot cga magazine 37

profession Feature Article de fond

getty images/james lauritz

38 cga magazine julyaugust / juilletaot 2011

Laundering Compliance
by/par Beverly Cramp

Lutte contre
le blanchiment dargent
Laundering often involves layering transactions, and following the money
is key to catching crooks.

Suivre largent la trace pour contrer la dispersion des produits de la criminalit.

2011 julyaugust / juilletaot cga magazine 39

profession Feature Article de fond

ust months after the September 11, 2001 terrorist attacks in New York
City and other parts of the United States, Canada changed its money
laundering legislation. The Canadian parliament amended the Proceeds
of Crime (Money Laundering) Act to become the Proceeds of Crime (Money
Laundering) and Terrorist Financing Act.

Often abbreviated to the tongue twisting indicated by FINTRACs director Jeanne transactions to disguise the audit trail,
PCMLTFA, the new regulations placed Flemming at a recent conference. and the source and ownership of funds.
much greater burdens of record-keeping and She told the audience at the Canadian The integration stage involves placing the
reporting on accountants as well as other Institutes annual Forum on Anti-Money laundered proceeds back in the economy to
financial and asset-oriented service providers Laundering that although reporting entities create the perception of legitimacy.
(e.g. banks, credit unions, real estate sellers have become good at some aspects of The structuring and placement stage
and developers, notaries, gem dealers, etc.). compliance in their suspicious transaction Flemming referred to is invariably in the
Accountants attention to, and reporting reports (STR), there are areas that require form of cash. Not surprisingly therefore,
action upon, suspicious financial activities immediate improvement. most STRs are about cash transactions,
had to be heightened. Our analysis revealed that the reporting as confirmed by Peter Lamey, a FINTRAC
A new, financial intelligence unit also entities are good overall at submitting STRs spokesperson.
sprang up, called the Financial Transactions concerning structuring activities and the We found that most of the compliance
and Reports Analysis Centre of Canada placement stage of money laundering, attention is fixed on cash, says Lamey.
(FINTRAC). This go-to agency for reporting Flemming says. But they are not doing Cash is easy to spot and report on. It is more
information has played a leading role in nearly so well when the laundering concerns difficult when no cash is involved, such as
ensuring that those subject to the anti-money the layering and integration stages. The wire transfers and bank drafts. Examples of
laundering and terrorist financing regulations layering stage involves converting the the kinds of activities to watch for in layering
comply with their obligations. And those proceeds of crime into another form are the use of bank drafts to purchase
obligations keep getting more complex as and creating complex layers of financial insurance, real estate, or other types of

40 cga magazine julyaugust / juilletaot 2011

property. Each layer serves to hide where the in the level of variety and sophistication in assets that belong to designated persons. Now,
original money came from. When layering is STR reporting in the future, Ms. Flemming Canada has economic sanctions against about
successful, the next stage is integration, which added, throwing down the gauntlet to all 17different countries, 10 of which have duty-
is to place the newly-laundered proceeds reporting entities. to-determine clauses. Each one comes with
back into the hands of the original person Tracking and reporting illegal activities its own list of individuals and entities that
who had control of the money. associated with economic sanctions against we need to screen for on an ongoing basis.
Flemming and Lamey back up their countries are one of the new compliance The Canadian government has high
comments from a newly-released FINTRAC areas that are getting more complicated. expectations of compliance in this area. To
paper called Trends in Canadian Suspicious The sanctions dimension adds a significant illustrate some of the difficulties involved
Transaction Reporting. The paper showed the burden to what financial institutions have to in spotting suspicious transactions, King
results of an analysis of over 300,000STRs do, says Ron King, vice president and chief offers this hypothetical example: Suppose a
submitted under PCMLTFA. One of the anti-money laundering officer at the Bank of company in Iran seeks to buy materials from
analyses looked at geographical patterns Nova Scotia. someone in Canada and those materials
in STRs and found that certain areas had Up until late 2006, Canadas economic are illegal under sanction restrictions. The
higher concentrations of suspicious financial sanctions by and large were directed to Iranian entity can arrange payment through
activity. In some cases those areas of high exporters and restricting certain goods an intermediary in a third country such
STRs were linked to marijuana-growing that they could ship. But beginning as the United Arab Emirates. From the
centres and areas identified in the media as in November2006, with regulations UAE, the Iranian company will then work
being home to organized crime. implementing the United Nations resolution through a money exchange dealer or an
During her presentation, Ms. Flemming on North Korea, and then again in February import/export intermediary so that the wire
noted new compliance obligations came into 2007 when Canada implemented sanctions payment appears to be coming from that
force in 2008 specifically requiring reporting against Iran, both those legislations came entity as the originator. The banks along the
entities to expend more effort in identifying with a duty-to-determine clause. Financial chain will have a tough time identifying that
their highest money laundering and terrorist institutions became required to determine this is a potentially sanctionable transaction.
financing Presence
risks. ad to
We hope - CGA Feb2011_Layout
see an increase 1 09/02/11
whether they11:20
have AM Page or
accounts 1 control of So the Iranian entity evades detection.

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2011 julyaugust / juilletaot cga magazine 41

profession Feature Article de fond

This scenario is akin to the kinds of FINTRAC also provides guidance. We to appear as high rollers. A lot of money
financial activities that got banks such as work with the Ministry of Finance on draft launderers are quite exposed about their
Credit Suisse group in trouble with anti-money legislation and this helps us understand their money and not shy about showing their
laundering and terrorist financing authorities objectives and our responsibilities. Also, cash. At a casino, they can buy chips for
in 2009 when it agreed to pay $536 million to industry associations and conferences are $10,000 and at the end of the day get a
settle a U.S. Justice Department probe. Credit essential to stay current. All these activities cashier cheque for $9,000. If they have had
Suisse admitted to violating U.S. economic require a fair bit of effort. fun in the evening for $1,000, then that is
sanctions by hiding the illegal business it was For King, a major underlying dynamic the cost of doing business and they have a
doing for Iranian banks. Other institutions in money laundering boils down to one legitimate cashiers cheque to show where
fined heavily under anti-money laundering element. Money launderers seek anonymity. the money has come from.
legislation in Canada, the U.S., and in Britain If they can have their money handled by Inspector Cormier acknowledges that
include HSBC, Wachovia Corporation, and an accountant so that their name or entity even with good compliance programs, it is
the Royal Bank of Scotland. doesnt appear anywhere in transactions, easier to get away with money laundering at
In 2010, FINTRAC fined the B.C. Lottery they will have broken the financial audit trail. casinos. Yes, casinos are reporting under
Corporation over $650,000, FINTRACs If they can arrange to have an accountant the PCMLTFA, but there are issues with
largest fine to date, for more than 1,000 moving their money for them, it will be compliance. If a guy is known as a high
violations under PCMLTFA. The fine was due veryattractive. roller, do they report every time he comes
largely to misfiled cash transaction reports Casinos are one of the hard places to track into the casino with a large amount of cash?
and failure to implement an anti-money cash gotten through illicit means, according Or every time he cashes out? The reports
laundering compliance regime. B.C. Lottery to Inspector Jean Cormier, officer in charge of may not necessarily reflect all these events.
has filed a Federal appeal notice. But the operations support for the national proceeds Another example is a drug purchaser going
message is that no reporting entity is above of crime and money laundering program, into the casino, buying $1,000 worth of
being probed and fined for not living up to RCMP national headquarters in Ottawa. chips, walking down the hall and giving all
the compliance requirements of PCMLTFA. One of the reasons casinos are liked the chips to someone else for payment of a
King heads up a large department by money launderers is that gambling is a previous drug transaction. The drug dealer
that maintains the Bank of Nova Scotias lifestyle associated with high rollers. Its then goes to the casino cashier and cashes
screening and reporting compliance. We like their bling, says Inspector Cormier. those chips back in. Now the dealer has his
monitor government publications and read They like their good-looking women, they laundered money for the drug transaction.
carefully guidance for regulated institutions. like their fancy cars. So they go to casinos Its not just casinos where money
launderers can more readily hide their
laundering ways. Any cash-based business
Earn an Anti-Money Laundering Designation is a good place to launder money, says
Inspector Cormier. As most illicit gain is
cash-based, money launderers will look
In April 2011, CGA-Canada linked who are qualified to ensure for businesses that are cash-based. For
up with a Canadian anti-money reporting entities meet their example, big box retailers are a good place
laundering educational organization complianceobligations. to launder money, as it doesnt take a lot of
to give CGAs a fast-track to an The recognition of compliance shopping to spend a thousand dollars. All
anti-money laundering (AML) expertise and the provision of the criminals have to do is pay with a credit
designation. The Canadian Anti-Money ongoing professional development card, or a debit card, or even cash.
Laundering Institute (CAMLI) is a is critical for those tasked with Compliance difficulties are often
web-based educational organization managing Canadas anti-money complex, and accountants are key players in
focused on the ongoing education, laundering legislation, says Chris the effort to keep ahead of the ingenuity of
development, and leadership needs Walker, president of ABCsolutions. money launderers. They are best-placed
of compliance officers. With the law and its regulatory to ascertain what is unusual in their
Under the agreement, CGAs requirements changing on average communities, says FINTRACs Peter
can formalize their knowledge, every two years, CGAs working in Lamey. A lot of our success relies on
understanding, and the application compliance management need the knowledge and understanding of
of compliance controls under to stay current and have the professional accountants.
Canadas anti-money laundering opportunity to be recognized for Inspector Cormier goes a step further
and terrorist financing legislation. their experience and skills. CAMLI in praising the work of accountants. We
CGAs can access CAMLIs training was developed to meet both goals, couldnt do our job without them.
programs and apply for the CAMLI- and its new partnership with
Practicing Associate designation, CGA-Canada opens the door to
which recognizes professionals CGAs to broaden their expertise. Beverly Cramp is a Vancouver-based
freelance writer.

42 cga magazine julyaugust / juilletaot 2011

uelques mois peine aprs les attaques terroristes du 11 septembre 2001
New York et ailleurs aux tats-Unis, le Parlement canadien a remplac la
Loi sur le recyclage des produits de la criminalit par la Loi sur le recyclage
des produits de la criminalit et le financement des activits terroristes (LRPCFAT).
La nouvelle loi a engendr beaucoup plus de canadien, elle a prcis que mme si les entits Le fractionnement et le placement dont
travail de tenue de dossiers et de dclaration pour dclarantes obtiennent de bonnes notes pour MmeFlemming a parl se font invariablement en
les comptables et dautres fournisseurs de services certains aspects de la conformit dans leurs espces. Il nest donc pas tonnant que la plupart
financiers et axs sur les actifs (par exemple dclarations doprations douteuses (DOD), des des DOD portent sur des oprations en espces,
les banques, les caisses populaires, les agents amliorations immdiates sont ncessaires dans comme le confirme Peter Lamey, porte-parole
et les promoteurs immobiliers, les notaires, certains domaines. duCANAFE.
les joailliers). Les comptables ont d redoubler Notre analyse a rvl quen gnral, Nous avons constat, explique-t-il, que les
dattention pour surveiller les activits financires les entits dclarantes remplissent bien leur responsables de la conformit consacrent surtout
douteuses et faire les dclarations appropries. obligation de dclaration pour les activits leur attention sur les espces. Largent est facile
Une unit de renseignement financier appele de fractionnement et ltape du placement retracer et dclarer. Il est plus difficile dy voir
Centre danalyse des oprations et dclarations du processus de blanchiment dargent, mais clair quand il sagit doprations sans espces,
financires du Canada (CANAFE) a vu le jour et a quelles ne sont pas aussi efficaces pour les par exemple des virements lectroniques et des
jou un rle important pour assurer que les entits tapes de la dispersion et de lintgration, a-t- traites bancaires. Parmi les exemples dactivits
assujetties la rglementation sur le recyclage des elle affirm. Ltape de la dispersion consiste de dispersion surveiller, notons lutilisation de
produits de la criminalit et le financement des convertir les produits de la criminalit sous une traites bancaires pour souscrire de lassurance,
activits terroristes remplissent leurs obligations, autre forme et crer des niveaux doprations acheter des biens immobiliers ou dautres biens.
lesquelles ne cessent de devenir plus complexes financires pour brouiller la piste de vrification Chaque niveau dopration sert masquer la
comme la indiqu Jeanne Flemming, directrice ainsi que la source et la proprit des fonds. source des fonds. Si lopration de dispersion
du CANAFE, lors dune rcente confrence. Ltape de lintgration consiste placer russit, ltape suivante est lintgration; le produit
loccasion de la Confrence annuelle sur la nouveau les produits blanchis dans lconomie du blanchiment revient alors la personne qui
lutte contre le blanchiment dargent de lInstitut pour leur donner une apparence de lgitimit. avait au dpart le contrle delargent.

2011 julyaugust / juilletaot cga magazine 43

profession Feature Article de fond

MmeFlemming et M. Lamey ont tay chef de la lutte contre le blanchiment dargent Lentit iranienne peut procder au paiement
leurs commentaires par un document publi la Banque de Nouvelle-cosse, la dimension des par un intermdiaire dans un pays tiers, comme
rcemment par CANAFE et intitul Tendances sanctions ajoute un lourd fardeau la tche des les mirats arabes unis, partir do elle peut
dans les dclarations doprations douteuses au institutions financires. utiliser les services dun changeur dargent ou
Canada. On y prsente les rsultats dune analyse Jusqu la fin de 2006, explique-t-il, les dun intermdiaire en importations/exportations
de plus de 300000DOD dposes aux termes sanctions conomiques au Canada visaient pour que le paiement lectronique ait lapparence
de la LRPCFAT. Ltude des caractristiques essentiellement les exportateurs et certaines davoir t fait par ce dernier. Les banques par
gographiques des DOD rvle que certaines marchandises; toutefois, depuis novembre2006, lesquelles transitent les sommes auront de la
rgions prsentent de plus fortes concentrations par suite de lapplication de la rsolution des difficult y voir une opration susceptible de
dactivits financires douteuses. Ces rgions Nations Unies au sujet de la Core du Nord, et faire lobjet de sanctions et les agissements de
sont lies notamment des centres de culture de fvrier 2007, lorsque le Canada a adopt des lentit iranienne passent ainsiinaperus.
marijuana ou des secteurs identifis dans les sanctions contre lIran, ces lois sassortissent Ce scnario rappelle les types dactivits
mdias comme des repaires du crime organis. dune clause obligeant les institutions financires financires qui ont valu au groupe Crdit Suisse
MmeFlemming a fait observer que depuis vrifier si elles dtiennent des comptes ou le dtre sanctionn en 2009 par les autorits en
lentre en vigueur des nouvelles exigences contrle dactifs appartenant des personnes matire de recyclage des produits de la criminalit
en matire de conformit en 2008, les entits dsignes. Le Canada impose aujourdhui des et de financement des activits terroristes; le
dclarantes doivent dployer plus defforts pour sanctions conomiques contre 17pays, qui, pour groupe a alors consenti payer 536000000$ la
reprer leurs plus hauts risques en matire de dix dentre eux, sont assorties de cette obligation suite dune enqute du ministre de la Justice des
blanchiment dargent et de financement dactivits de vrification. chacune est associe une liste tats-Unis. Crdit Suisse a admis avoir contourn
terroristes. Nous esprons que les dclarations de personnes et dentits pour lesquelles nous les sanctions conomiques amricaines en
que nous recevrons seront plus varies et plus devons toujours tre aux aguets. dissimulant des activits illgales faites pour
subtiles, a-t-elle dclar, insistant ainsi sur la Les attentes du gouvernement canadien sont le compte de banques iraniennes. Dautres
responsabilit de toutes les entits dclarantes. trs leves dans ce domaine. Pour illustrer institutions ont d verser de lourdes amendes au
La surveillance et la dclaration des activits certaines difficults lies la dcouverte Canada, aux tats-Unis et en Grande-Bretagne,
illgales associes aux sanctions conomiques doprations douteuses, M.King donne un notamment HSBC, Wachovia Corporation et la
contre des pays reprsentent lun des nouveaux exemple hypothtique: Supposons quune Royal Bank ofScotland.
domaines de conformit toujours plus socit en Iran cherche acheter au Canada En 2010, le CANAFE a impos une amende
complexes. Selon Ron King, vice-prsident et de lquipement sous le coup de restrictions. de plus de 650000$, la plus forte ce jour,
la B.C. Lottery Corporation, relativement plus
de 1000infractions en vertu de la LRPCFAT.
Lamende visait principalement des rapports
Obtenez un titre de spcialiste de la lutte errons sur des oprations en espces et
contre le blanchiment dargent lomission de mettre en place un programme
de conformit en matire de lutte contre le
blanchiment dargent. B.C. Lottery a fait appel,
En avril 2011, CGA-Canada sest relative lapplication des contrles mais le message est clair: aucune entit dclarante
associe avec un organisme ducatif de conformit selon la LRPCFAT. nest labri denqutes et damendes si elle ne
pour offrir aux CGA un moyen rapide La reconnaissance dun savoir- respecte pas les exigences de laLRPCFAT.
dobtenir un titre de spcialiste de la faire en matire de conformit et M.King dirige un vaste service qui veille
lutte contre le blanchiment dargent. le perfectionnement professionnel la conformit en matire denqutes et
Bas sur le Web, le Canadian Anti- sont deux lments cruciaux pour de dclarations de la Banque de Nouvelle-
Money Laundering Institute (CAMLI) les responsables de la gestion de cosse. Nous consultons les publications
concentre ses efforts sur les besoins la lgislation canadienne sur le gouvernementales et lisons attentivement
en matire de formation continue, de blanchiment dargent, affirme Chris les directives sappliquant aux institutions
perfectionnement et de leadership Walker, prsident dABCsolutions. rglementes, explique-t-il. Le CANAFE fournit
des responsables de la conformit. Avec la loi et les exigences galement des directives. Nous travaillons avec le
Les CGA ont accs aux rglementaires qui changent en ministre des Finances llaboration dun projet
programmes de formation du moyenne tous les deux ans, les de loi, ce qui nous aide comprendre ses objectifs
CAMLI et peuvent sinscrire pour CGA travaillant en gestion de la et nos responsabilits. Les rencontres tenues
obtenir le titre de CAMLI-Practicing conformit doivent se tenir jour dans le cadre dassociations professionnelles et
Associate (associ actif), attribu et pouvoir faire reconnatre leur les confrences sont galement essentielles pour
aux professionnels qualifis pour exprience et leur expertise. Le se tenir au courant. Toutes ces activits exigent
sassurer que les entits dclarantes CAMLI vise ces deux buts, et le des efforts assezconsidrables.
remplissent leurs obligations de partenariat avec CGA-Canada ouvre Selon lui, la dynamique sous-jacente au
conformit. Grce ce titre, les CGA la porte un largissement de blanchiment dargent se rsume un lment:
peuvent officialiser leur expertise cetteexpertise . Les blanchisseurs dargent recherchent
lanonymat. Sils font transiter largent par un

44 cga magazine julyaugust / juilletaot 2011

comptable afin que leur nom ou celui de leur Linspecteur Cormier concde quon a beau transactions en espces, les blanchisseurs
entit napparaisse nulle part, ils brouillent la avoir de solides programmes de conformit, recherchent ce genre dactivits. Les magasins-
piste de vrification, ce qui rend lopration trs il reste plus facile de blanchir de largent dans entrepts, par exemple, sont trs priss des
intressante pour eux. un casino. Bien sr, les casinos font des blanchisseurs: ils peuvent facilement y dpenser
Selon linspecteur Jean Cormier, officier dclarations en vertu de la LRPCFAT, mais la 1000$ et payer avec une carte de crdit ou de
responsable du soutien oprationnel pour le conformit pose toujours problme. Le casino dbit ou mme payer comptant.
programme national sur le recyclage des produits doit-il faire une dclaration chaque fois quun Les problmes de conformit sont souvent
de la criminalit et le blanchiment dargent, en type ayant la rputation dtre un flambeur complexes et les comptables constituent un
poste au sige social de la GRC Ottawa, les franchit la porte ou encaisse de largent? Les maillon essentiel pour djouer les manuvres
casinos constituent lun des endroits o il est le dclarations ne disent pas tout. Il est possible par ingnieuses des blanchisseurs dargent.
plus difficile de retracer largent. exemple pour un consommateur de drogue de Ils sont les mieux placs pour reprer les
Les blanchisseurs aiment tout se prsenter au casino, dacheter pour 1000$ de pratiques inhabituelles dans leur communaut,
particulirement les casinos, explique-t-il, parce jetons, de traverser la salle et de remettre tous les indique Peter Lamey du CANAFE. La russite
que les jeux de hasard incarnent un style de vie jetons une autre personne en paiement dune de nos efforts repose en bonne partie sur
quapprcient ceux qui aiment mener grand transaction de drogue qui a eu lieu auparavant. les connaissances et la comprhension des
train. Ils aiment taler leur richesse et se pavaner Le trafiquant se prsente ensuite la caisse et se comptables professionnels.
avec une jolie femme au bras et une voiture de fait rembourser les jetons, ce qui lui permet de Linspecteur Cormier va encore plus loin
luxe. Au casino, ils peuvent acheter pour 10000$ blanchir le produit de la transaction. en affirmant que sans les comptables, le travail
de jetons et, la fin de la soire, se faire mettre Il ny a pas que dans les casinos o les denqute serait impossible.
un chque de 9000$. Pour eux, passer une blanchisseurs peuvent sadonner facilement
bonne soire pour 1000$ est le prix payer pour leurs pratiques. Toute activit comportant
faire des affaires; ensuite, ils peuvent repartir avec lchange dargent se prte bien au blanchiment, Beverly Cramp est rdactrice pigiste tablie
un chque en bonne et due forme attestant la explique linspecteur Cormier. Comme la Vancouver.
provenance de largent. plupart des gains illicites proviennent de

Voici la cl pour attirer et

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2011 julyaugust / juilletaot cga magazine 45

profession Standards Normes

Engagements to Review Historical Financial Statements.

Review Engagements

Missions dexamen
Missions dexamen dtats financiers historiques.

by/par Stephen Spector

T h e Audi ti ng and Assurance

Standards Board (AASB) has decided to
undertake a project on review engagements.
The existing standards are not
comprehensive. Consequently, practitioners
tend to refer to the auditing standards,
Does the negative assurance wording in the
Review Engagement Report appropriately
communicate the conclusion reached by the
The obvious question is: why now? There which may not be relevant in a review practitioner on the financial statements?
are two main reasons. First, the current engagement context. The AASBs planned activities beyond this
standards have been in place for more than There is anecdotal evidence that suggests point are dependent on whether or not the
20 years. The risk-based audit model was the wording of the review engagement AASB decides to adopt revised ISRE 2400
formalized in 1987, and review engagement report is not well understood and may be or develop a unique Canadian standard for
standards followed shortly thereafter. Second, inconsistent with users expectations. review engagements. If the latter, the scope
IFACs International Auditing and Assurance The AASB has identified a number of key of this project is expected to include revising
Standards Board (IAASB) is in the process of issues it will be examining: or replacing the following sections:
assessing feedback received on its plans to Is the guidance in the existing standards Section 8100, General Review Standards;
revise the International Standard on Review complete, or should additional guidance Section 8200, Public Accountants Review
Engagements (ISRE) 2400, Engagements to be added? The goal is to have the set of of Financial Statements; and
Review Historical FinancialStatements. review engagement standards contain Section 8500, Reviews of Financial
With Canada adopting International complete guidance so that users do not Information Other than Financial Statements.
Standards on Auditing as CAS, a case can be need to refer to other standards in the For further information periodically check
made to likewise adopt international review Handbook for guidance). for updates at www.aasbcanada.ca/projects/
engagement standards. While the AASB has Is the concept of plausibility useful in index.aspx.
not yet decided whether or not to adopt the helping practitioners assess the nature
revised ISRE 2400, doing so has some appeal and extent of work effort?
because it would enable the AASB to adopt
future IAASB review engagement standards
with minimal amendments should it so wish.
Should practitioners consider internal
controls when performing review
engagements and, if so, to what extent?
L e consei l des normes daudit et de
certification (CNAC) a entrepris un projet sur
les missions dexamen, et ce, pour deux grandes
There are a number of other reasons why What factors should practitioners raisons. Premirement, les normes actuelles
a review of the current standards is needed: consider when determining the nature existent depuis plus de 20ans. Le modle
It is unclear if and how the risk of material and extent of procedures to perform? daudit ax sur le risque a t officialis en 1987,
misstatement is taken into account when Should practitioners perform et les normes relatives aux missions dexamen
performing review engagements. The procedures other than enquiry, analysis, ont suivi peu de temps aprs. Deuximement,
existing review engagement standards do anddiscussion? lIAASB de lIFAC value actuellement les
not explicitly address risk and the extent Does the current Review Engagement commentaires reus sur son projet de rvision
to which risk considerations are relevant Report appropriately communicate the de lISRE 2400, Missions dexamen dtats
in reviews is not clear. work undertaken by practitioners? financiershistoriques.

46 cga magazine julyaugust / juilletaot 2011

Comme le Canada a adopt les Normes Le CNAC a cern un certain nombre denjeux aux utilisateurs la conclusion du professionnel
internationales daudit en tant que NCA, importants quil se propose dexaminer: en exercice au sujet des tats financiers?
ladoption des normes internationales relatives Les indications fournies dans les normes Les activits prvues du CNAC varieront selon
aux missions dexamen est facilement actuelles sont-elles compltes, ou des quil dcidera dadopter lISRE2400 rvise
justifiable. Bien que le CNAC nait pas encore indications supplmentaires sont-elles ou dlaborer une ou des normes de mission
dcid sil adoptera lISRE 2400 rvise, ncessaires? Lobjectif consiste obtenir dexamen propres au Canada. Dans la deuxime
cette possibilit nest pas sans attrait, car elle un ensemble de normes dexamen qui ventualit, le projet devrait comprendre la rvision
permettrait dadopter les normes relatives aux contiendraient des indications compltes ou le remplacement des chapitressuivants:
missions dexamen futures de lIAASB en ny permettant aux utilisateurs de ne plus avoir chapitre 8100, Normes dexamen gnralement
apportant que des ajustements minimes. se reporter dautres normes du Manuel. reconnues;
La rvision des normes actuelles est devenue La notion de plausibilit aide-t-elle les chapitre 8200, Examen dtats financiers par
ncessaire pour dautres raisons: professionnels en exercice valuer la nature lexpert-comptable;
la prise en compte ou non du risque et ltendue des travaux raliser? chapitre 8500, Examen dinformations financires
danomalies significatives et la faon dont Les professionnels en exercice devraient- autres que des tats financiers.
ce risque est pris en compte nest pas claire. ils examiner le contrle interne lorsquils Pour de plus amples renseignements, consultez
Les normes actuelles relatives aux missions ralisent des missions dexamen et, dans priodiquement les mises jour ladresse
dexamen ne traitent pas expressment du laffirmative, dans quelle mesure? www.cnaccanada.ca/projets/index.aspx.
risque et lon ne sait pas trop dans quelle Quels facteurs devraient-ils prendre en
mesure la prise en compte du risque est compte pour dterminer la nature et
pertinente dans les missions dexamen; ltendue des procdures mettre en uvre? Stephen Spector, ma, fcga, is the proprietor
les normes actuelles ne sont pas exhaustives. Les professionnels en exercice devraient- of Spector and Associates and teaches Financial and
Les professionnels en exercice ont donc ils recourir des procds autres que les Managerial Accounting at Simon Fraser University.
tendance se reporter aux normes daudit, demandes dinformations, lapplication de He also serves on CGA-BCs board of governors.
lesquelles ne sont pas ncessairement procdures analytiques et les entretiens? E-mail shspector@shaw.ca.
pertinentes dans le contexte dune Le rapport de mission dexamen actuel Stephen Spector, m.a., fcga, est propritaire
missiondexamen; permet-il de dcrire convenablement aux de Spector and Associates et enseigne la comptabilit
il ressort des donnes provenant utilisateurs les travaux raliss par les de gestion lUniversit Simon Fraser. Actuellement,
dobservations faites sur le terrain que le professionnels en exercice? il sige au conseil dadministration de CGA-C.-B.
libell des rapports de missions dexamen Le libell de lassurance de forme ngative shspector@shaw.ca
nest pas bien compris par les utilisateurs et utilis dans le rapport de mission dexamen
ne rpond peut-tre pas leurs attentes. actuel permet-il de dcrire convenablement


November 23 25, 2011
Toronto, Ontario

Calling all partners, senior managers, file

reviewers, quality control managers,
practice inspectors, mentors andmonitors!

Join us in Toronto in November for two full

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Learn more at: http://ppm.cga-canada.org

2011 julyaugust / juilletaot cga magazine 47

profession Tax Forum Fiscalit

Determining what is an unreasonable seizure under

Section 8 of the Charter of Rights and Freedoms.

Seizure of Electronic Records

Saisie de registres lectroniques

Dterminer ce qui constitue une saisie abusive selon
larticle 8 de la Charte des droits et liberts.

by/par Don Goodison

M o st C anadians see the

Canada Revenue Agency as a powerful
organization that is unaccountable to
CRA concluded the respondents attempted
to evade income taxes of $290,000 and
GST of $120,000 and laid criminal charges
inquiry into the tax liability of some specific
person or persons. This was the test stated by
the Supreme Court of Canada in the Richardson
anyone. But the CRA is held to account in againstthem. case. The respondents argued that the real
the courts. Yet going to court is costly and The first trial, held in the Provincial purpose of the ERE pilot project was to gather
most taxpayers will give up rather than incur Court of B.C. resulted in an acquittal, with information for its survey and the records
those costs. However, when criminal charges the judge finding that the taxpayers rights review was merely a means to that end.
for tax evasion are laid, taxpayers are forced under Section8 of the Charter of Rights and The Richardson case was the result of
into court to defend themselves. In Regina Freedoms had been violated and ruled the the CRA requiring Richardson and Sons
v. Bo Ping He, Yun Mei He and Yi Ming Jiang evidence obtained as inadmissible. The trial Ltd. to provide magnetic tapes of its clients
[2011 BCSC368]; Supreme Court of British judge found that: monthly statements so the CRA could check
Columbia, the taxpayers were accused of the CRA was not conducting a genuine on the compliance of the Income Tax Act by
destroying, altering, or otherwise disposing and serious inquiry into the tax liability commodity traders. The Supreme Court of
of account records. of some specific person or persons when Canada found in favour of Richardson and
The respondents operated a restaurant they reviewed the respondents records; and Sons, essentially curtailing the CRAs ability
in Vancouver through New BM Enterprises the CRA violated the respondents to go on fishing expeditions.
Ltd. In November 2006, they were told by the Section8 Charter rights by taking the The Crowns appeal was dismissed. There
CRA that they were required to participate disks to the CRA offices for copying. were three issues on appeal:
in a project called the Electronic Records The Crown appealed to the Supreme 1. Did the CRA act with lawful authority
Evaluation Pilot Project (ERE). This project, Court of B.C. The essence of the Crowns in seizing and copying the respondents
initiated by a group within the CRAs Audit appeal was that the trial judge did not realize electronic records?
Division, was supposed to conduct research the powers the CRA has under Section231.1 2. If not, did the seizure result in a breach of
into compliance issues, business practices, of the Income Tax Act. That section empowers the respondents rights under Sections7
and patterns of taxpayer behaviour as they the CRA to audit for tax liability and to or 8 of the Charter of Rights and Freedoms?
relate to the creation, maintenance, and review books and records. The Crown argued 3. If the Charter rights of the respondents
retention of electronic records. that the ERE project was a valid exercise of were violated, should the evidence be
Three CRA members met with Bo Ping those powers and admitted that taking the excluded under Section24 of the Charter?
He and two of the restaurants managers in disks to the CRA offices was a seizure, but The Court held that the trial judge was
November 2006. The CRA staff copied data not an unreasonable seizure as envisioned by correct in ruling that the respondents
from the restaurants point of sale system to Section 8 of the Charter. Section8 Charter rights were violated and as
a USB key, and seized 14 back-up disks and The respondents countered that the a result, the evidence was inadmissible.
took them to the CRA offices to make copies. examination of their records under the project I often wonder if the Charter of Rights
After reviewing the electronic data, the did not constitute a genuine and serious and Freedoms forms part of CRA training. Id

48 cga magazine julyaugust / juilletaot 2011

say the Taxpayers Bill of Rights plays no lARC a le pouvoir de vrifier limpt payer et
part in the average audit. While its good dexaminer les livres et registres. La Couronne
that the courts stand up for taxpayers when prtendait que le projet tait un exercice valide
necessary, its sad that taxpayers have to de ces pouvoirs; elle reconnaissait que le fait
take that route to be treated fairly. damener les disques dans les bureaux de lARC
reprsentait certes une saisie, mais quil ne
sagissait pas dune saisie abusive au sens de

L a plupart des Canadiens voient

lAgence du revenu du Canada (ARC) comme
une puissante organisation qui na aucun compte
larticle 8 de la Charte.
Selon les intims, lexamen de leurs
registres dans le cadre du projet ne constituait
Three great
rendre personne. Or, elle a des comptes
rendre devant les tribunaux. Cependant, comme
pas une enqute vritable et srieuse sur
lassujettissement limpt dune seule ou de
il est coteux pour les contribuables demprunter plusieurs personnes dtermines, qui est le One smart
la voie des tribunaux, la plupart dentre eux critre tabli par la Cour suprme du Canada
abandonnent. Mais sils font lobjet daccusations (CSC) dans larrt Richardson. Les intims way to go.
dvasion fiscale au criminel, les contribuables prtendaient que le projet avait vritablement
doivent alors se dfendre en cour. Dans laffaire pour objet de recueillir des renseignements pour
Regina c. Bo Ping He, Yun Mei He et Yi Ming fins denqute et que lexamen des registres Theres always a
Jiang [2011 BCSC 368], les contribuables taient reprsentait simplement un moyen dy parvenir. Cantax T2 solution
accuss davoir dtruit et modifi des registres Dans laffaire Richardson, lARC avait exig made for you:
comptables ou den avoir dispos autrement. de Richardson and Sons Ltd. des bandes
Les intims exploitaient un restaurant magntiques des tats mensuels de ses clients 1) Unlimited filing
Vancouver par lentremise dune entreprise. pour quelle puisse vrifier lobservation de la
En novembre 2006, lARC les a informs quils LIR par des ngociants en denres. La CSC sest 2) File 3 or less
devaient participer un projet pilote dvaluation prononce en faveur de Richardson and Sons,
des registres lectroniques, mis en place par un mettant un terme la capacit de lARC de faire 3) File 1 or 2
groupe au sein de la division des vrifications de une recherche laveuglette.
lARC, et portant sur la conformit, les pratiques Lappel de la Couronne, qui portait sur les
daffaires et les modles de comportement des trois questions suivantes, a t rejet.
contribuables relativement la cration, la tenue 1. LARC a-t-elle agi lgalement en saisissant et
et la conservation de registres lectroniques. copiant les registres lectroniques des intims?
Trois reprsentants de lARC avaient 2. Sinon, la saisie violait-elle les droits des
rencontr Bo Ping He et deux grants du intims prvus aux articles 7 ou 8 de la Charte?
restaurant en novembre 2006. Le personnel de 3. Si les droits des intims prvus dans la Charte
lARC avait alors copi des donnes du systme ont t viols, la preuve devrait-elle tre
de terminaux de point de vente du restaurant sur exclue en vertu de larticle 24 de la Charte?
Cantax always produces
une cl USB et saisi 14disques de sauvegarde Le tribunal a conclu que le juge de premire
accurate results and links well
quil avait apports dans ses bureaux pour en instance avait eu raison de conclure la violation
faire des copies. Aprs examen des donnes des droits des intims en vertu de larticle 8 de la with other CCH products.
lectroniques, lARC avait conclu que les intims Charte et que la preuve tait donc inadmissible. Michael Bishop, cga
Kingston, Nova Scotia
avaient tent dluder 290000$ dimpt sur le Je me demande souvent si la Charte
revenu et 120000$ de TPS, et elle avait port canadienne des droits et liberts fait partie de
des accusations criminelles. la formation lARC. Je dirais que la Charte
Cantax T2 The go-to
Le premier procs sest sold par un des droits des contribuables ne joue aucun rle
corporate tax software
acquittement, le juge concluant que les droits du dans une vrification ordinaire. Certes, le fait
contribuable en vertu de larticle 8 de la Charte que les tribunaux se prononcent en faveur des CGAs save 15% on
canadienne des droits et liberts avaient t contribuables est louable, le cas chant, mais selected packages
viols et que la preuve tait inadmissible. Le juge il est regrettable que ceux-ci aient emprunter
To order, contact CCH Customer
a conclu que lARC : cette voie pour tre traits quitablement.
Service at 1.800.262.4522.
ne procdait pas une enqute vritable
et srieuse sur lassujettissement limpt Download our guide today to
dune seule ou de plusieurs personnes Don Goodison, cfp, fcga, is a partner of see our full range of products.
dtermines quand elle avait examin les Kemp Harvey Goodison Hamilton Inc., Certified www.cantax.com/GetTheGuide
registres de lintim; General Accountants, in Burnaby, B.C.
avait viol les droits de lintim prvus goodison@axionet.com.
larticle 8 de la Charte en apportant les disques Don Goodison, cfp, fcga, est associ chez
dans ses bureaux pour en faire des copies. Kemp Harvey Goodison Hamilton Inc., CGA, Burnaby
La Couronne a interjet appel devant la (Colombie-Britannique). goodison@axionet.com.
Cour suprme de la Colombie-Britannique,
essentiellement au motif que le juge de premire
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de lARC en vertu de larticle 231.1 de la Loi 1021 Promo Code CAN409
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2011 julyaugust / juilletaot cga magazine 49

career carrire Development Perfectionnement

Hints for keeping tabs on your digital footprint.

Plumbing the Depths of the Web

Sonder les profondeurs du Web

Conseils pour garder un il sur votre empreinte numrique.

by/par Mindy Abramowitz

B y now, its practically an instinctive

response to conduct a Google search
on a new client, a potential employer or
fraction of the content out there, not indexed
by conventional searchengines.
Since most people look no further than
prospective employees, and all sorts of
people who might require more information
than Google can yield. A deep web search
employee, a prospective contractor, or even a search engine results, it makes sense to could turn up your hostile blog comments,
recent acquaintance. We expect that if theres follow practical advice: memberships and affiliations, or details of
something important to know about someone, Make sure your LinkedIn profile matches online gaming avatars; information that
it will appear in search engine results. your resume. might not be private, strictly speaking, but
Its no longer considered nosy to look Learn from the missteps of those who have that you would not choose to share, given a
people up online; its a matter of due diligence. lost their jobs over injudicious Facebook choice. Online activity that you thought was
In fact, the inclusion of hotlinks to LinkedIn posts or Twitter updates and keep your anonymous might not be.
and other social media profiles in resumes is comments circumspect and tasteful. We all leave digital footprints and its
becoming increasingly commonplace. Like it Consider blogging or tweeting as a means helpful to do your own deep web search
or not, we subject ourselves to online scrutiny of directing searchers to content you want about yourself, prospective new contacts,
each time we form a new relationship or them to find. and privacy rights. Services like pipl.com
revive one that haslapsed. let you search for people by name, email
Deep Blue Internet address, username, and phone number in
Skimming the Surface What of the vast ocean of data that lies databases in the deep web at no charge.
Its easy to take stock of your online beneath the superficial internet content Run a search on yourself so you can
presence. A vanity Google search on yourself indexed by standard search engines? Google anticipate what others will find when
will tell you what others discover when and competitors continue to develop complex they do the same.
they do the same. Often, your various social algorithms that root out deep internet Explore the privacy settings on your
media profiles will rank high in your search content. Even so, an astounding volume of Facebook account and other social
results as will those of other people who information remains untapped. media profiles. Make sure they protect
share your name. This information is readily What types of content elude indexing by information you wish to keep private.
available to anyone who seeks it. search engines? Data included in searchable Know whats off-limits in a background
In his white paper, The Deep Web: databases, where content is provided as a check: school records, credit reports,
Surfacing Hidden Value, published in The result of a query, cannot be indexed by a criminal records, and medical records.
Journal of Electronic Publishing, Michael K. typical search engine. Nor can they index web This information cannot be obtained
Bergman likens internet searches to dragging pages deliberately excluded from searches without consent.
a net across the surface of the ocean. The by their authors, password-protected sites, The best way to assert some control
author acknowledges that considerable multimedia, and other non-text files. over the digital footprints you leave is to be
information can be acquired using this Learning how to plumb the depths mindful of what you do online. Ask yourself
method, but warns that it represents only a is catching on with hiring managers, whether you would be comfortable sharing

50 cga magazine julyaugust / juilletaot 2011

the information and opinions with people les mandres du Web, une quantit stupfiante leur nom dutilisateur et leur numro de tlphone
you know and hope to know professionally, dinformation demeure encore inexploite. dans des bases de donnes du Webprofond.
and dont make assumptions about your Quels sont les renseignements qui ne sont pas Faites une recherche sur vous-mme pour
anonymity. Use your online presence to your rpertoris par les moteurs de recherche? Les savoir ce quon trouve votre sujet.
best advantage by using it strategically, by donnes des bases de donnes interrogeables, o Vrifiez les paramtres de confidentialit
exercising discretion, and by relying on basic les renseignements sont le rsultat dune requte, de vos comptes de mdias sociaux pour
common sense. ne peuvent tre rpertoris par un moteur de bien protger les renseignements dont vous
recherche usuel. Il en va de mme pour les pages entendez conserver la confidentialit.
Web exclues dlibrment des recherches par Sachez quels sont les renseignements qui

D e nos jours, nous avons presque

instinctivement recours Google pour nous
renseigner sur un nouveau client, un employeur,
leurs auteurs, les sites protgs par des mots
de passe, les fichiers multimdias et les autres
fichiers dont le contenu nest pas du texte.
ne peuvent tre divulgus sans autorisation:
dossiers scolaires, rapports de solvabilit,
casier judiciaire et dossier mdical.
employ ou sous-traitant ventuel, ou mme une Les recruteurs, les employs ventuels et tous La meilleure faon de contrler vos
nouvelle connaissance. Sil y a quelque chose ceux qui ont besoin de plus de renseignements empreintes sur le Web consiste demeurer
dimportant savoir sur quelquun, nous nous que ce que Google peut fournir apprennent attentif ce que vous faites en ligne. Demandez-
attendons ce que Google nous lapprenne. sonder les profondeurs du Web. Une recherche vous si vous tes prt ce que linformation ou
Les recherches en ligne sur quelquun ne sont approfondie sur Internet pourrait mettre au jour les opinions que vous comptez communiquer
plus un signe dindiscrtion, mais un signe de certains commentaires hostiles que vous avez soient lues par des gens que vous connaissez
prudence. vrai dire, les liens vers des profils faits sur un blogue, les associations dont vous et que vous esprez connatre sur le plan
de mdias sociaux sont chose courante dans les tes membre ou des dtails sur vos avatars sur les professionnel. Ne tenez pas lanonymat pour
CV. Que cela nous plaise ou non, chaque fois que sites de jeux : des renseignements qui, sans tre acquis. Profitez au maximum des avantages
nous tablissons ou rtablissons une relation, confidentiels, ne sont pas ceux que vous auriez quoffre Internet par une utilisation stratgique,
nous nous soumettons un examen en rgle communiqus demble. en faisant preuve de discrtion et de bon sens.
surInternet. Nous laissons tous des traces sur Internet et
il est utile de faire une recherche approfondie sur
Ratissage en surface ce que le Web contient sur nous, nos nouvelles Mindy Abramowitz earned her CGA designation
Il suffit de taper votre nom dans la fentre de connaissances et les droits la vie prive. Des in 2004. She works in Vancouvers not-for-profit sector.
recherche de Google pour savoir ce que les autres services comme pipl.com permettent de faire Mindy Abramowitz est CGA depuis 2004. Elle
dcouvrent lorsquils en font autant. Souvent, vos gratuitement des recherches sur des personnes travaille Vancouver, dans le secteur des organismes sans
profils dans les mdias sociaux viennent en tte au moyen de leur nom, leur adresse lectronique, but lucratif.
de la liste des rsultats de recherche, tout comme
ceux des personnes ayant le mme nom que vous.
Ces renseignements sont la porte de tous.
Dans son guide The Deep Web: Surfacing
Hidden Value, publi dans The Journal of
Electronic Publishing, Michael K. Bergman assimile
la recherche sur Internet la pche au filet. Il
explique que les renseignements considrables
que lon obtient de cette faon ne reprsentent
quune fraction de linformation disponible
qui nest pas rpertorie par les moteurs de
recherche usuels.
Comme la plupart des gens ne vont pas
au-del des moteurs de recherche, voici quelques
conseils pratiques :
assurez-vous que votre profil LinkedIn
correspond votre CV;
sachez que certains ont perdu leur emploi
pour avoir affich des commentaires peu
judicieux sur Facebook ou Twitter, et faites
preuve de prudence et de modration;
Servez-vous de vos blogues ou de vos
commentaires sur Twitter pour orienter
les gens vers le contenu que vous voulez

Les profondeurs du Web

Quen est-il du vaste ocan de donnes qui
repose sous le contenu superficiel rpertori
par les moteurs de recherche standard? Bien
que Google et ses concurrents continuent
de concevoir des algorithmes complexes qui
dbusquent les renseignements enfouis dans

2011 julyaugust / juilletaot cga magazine 51

Classifieds Petites annonces
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Lorsque vous rpondez une annonce chiffre de CGA Magazine,
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CGA Magazine
100 4200 North Fraser Way, Burnaby, BC, v5j 5k7

To place a Classified ad in CGA Magazine, contact Doris Hollett at:

Pour passer une petite annonce dans CGA Magazine, communiquez
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Backpage Le mot de la fin

Access to Justice

Laccs la justice
by/par Vern Krishna c.m., qc, ll.d., fcga / c.m., c.r., ll. d., fcga

A tax syst em sho uld be fair if taxpayers are expected P our t r e r e spec t par les contribuables, un systme fiscal
to respect it. Fairness requires access to judicial review to doit tre quitable. Lquit exige laccs aux tribunaux pour rgler les
resolve tax disputes. An inaccessible system is an incendiary litiges fiscaux. Un systme inaccessible encourage lvasion fiscale.
for tax evasion. There are millions of middle income Canadians Or, des millions de Canadiens revenu moyen sont en conflit avec
embroiled in tax, Canada Pension, and Employment Insurance ltat pour des questions lies limpt, au Rgime de pensions du
disputes with the government who have no meaningful Canada ou lassurance-emploi et nont pas vritablement accs
accessto justice. lajustice.
The high cost of legal services in tax disputes means that Le cot lev des services juridiques signifie quun nombre
increasing numbers of individuals must represent themselves croissant de particuliers doivent se reprsenter eux-mmes devant
before the Tax Court of Canada. Most self-represented litigants la Cour canadienne de limpt. Mais la plupart dentre eux ne
are unfamiliar with the rules, which are stacked against connaissent pas les rgles, ce qui joue contre eux.
thetaxpayer. Au dpart, une cotisation est prsume tre exacte, sauf si le
To start with, the Ministers tax assessment is presumed to be contribuable peut tablir le contraire. Les intrts composs, calculs
correct, unless the taxpayer can establish otherwise. The amount quotidiennement sur le montant payer, risquent daugmenter
assessed accumulates daily compound interest, which will add rapidement, surtout si lAgence du revenu du Canada laisse traner
up quickly as the Canada Revenue Agency lets the casedrag on. ledossier.
The high cost of legal services is exacerbated by the minimal Ce cot est dautant plus lev que le recouvrement des dpens
cost recovery even if the taxpayer wins his or her case. For est minime, mme si le contribuable gagne sa cause. Ainsi, le
example, the tariff recovery in litigation for less than $50,000 recouvrement du tarif dans un litige de moins de 50000$ dimpt
in taxes is about $2,200. This amount covers filing fees, stablit environ 2200$, ce qui couvre les droits de dpt,
examination for discovery, trial preparation, a one-day hearing, linterrogatoire pralable, la prparation du procs, une journe
and after-judgment services. Try getting a first year lawyer daudience et les services aprs jugement. Essayez de trouver un
carrying overhead of fifty percent to litigate for that amount! avocat dbutant qui assume des cots indirects de 50% qui
To be sure, the low tariff saves government legal services, acceptera de vous reprsenter pour un tel montant!
which protects the federal budget. For the taxpayer, it also Ce tarif peu lev protge les services juridiques du gouvernement,
means that she must pay the difference between her lawyers ce qui permet de respecter le budget fdral. Cest le contribuable qui
actual fees and any cost recovery. Thus, faced with the doit payer la diffrence entre les honoraires davocat et les dpens.
possibility of loss (litigation risk) and escalating daily compound Devant la possibilit de perdre leur cause et les intrts composs
interest on any unpaid tax assessment, many individuals calculs quotidiennement sur tout impt impay, de nombreux
capitulate or represent themselves. particuliers abandonnent ou se reprsentent eux-mmes.
Ultimately, the hidden costs of denying access to legal Finalement, les frais cachs qui limitent laccs la justice posent
services is about fairness and justice for all. Loss of respect for la question de lquit pour tous. La perte de respect pour un systme
a tax system inevitably ends in blatant avoidance and escalating fiscal mne invitablement lvitement et lescalade des cots
enforcement costs. In all fairness, taxpayers must be able to dobservation. En toute quit, les contribuables doivent avoir accs
access the courts. aux tribunaux.
Vern Krishna, CM, QC, FCGA, is counsel, mediator, and arbitrator with Borden Vern Krishna, C.M., c.r., FCGA, est avocat, mdiateur et arbitre chez Borden Ladner
Ladner Gervais, LLP and executive director of the CGA Tax Research Centre at the Gervais, s.r.l., s.e.n.c.r.l., et directeur du Centre de recherche en fiscalit des CGA de lUniversit
University of Ottawa. dOttawa.

54 cga magazine julyaugust / juilletaot 2011

Trust Ryan to Improve
Your Total Tax Performance

Ryan provides an
outstanding return on
investment that goes well
beyond the impressive tax
savings that they deliver.
Their ongoing support
services also provide
tremendous value after
the engagement.
Russell Thomas,
State Tax Manager

Canadas Complete Sales Tax Solution

In an age where tight budgets, scarce resources, and crushing deadlines are the norm in
most accounting departments, you need a tax solution that will make your job easier while
protecting your organizations bottom line.

Thats why more than 6,000 clients have relied on Ryan for support on a variety of Canadian
tax matters for more than 35 years.

Our flagship program, Canadas Complete Sales Tax Solution, enables you to:

Recover overpayments and identify the underlying causes

Improve performance and develop a more strategic approach to tax
Stay ahead of complex tax issues and get immediate answers to perplexing tax questions

Ryans integrated offering provides a single source for both Canadian and U.S. tax solutions
that is unmatched in the industry today! For more information, please call 800.667.1600 or
visit us at www.ryanco.ca.

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