We just wrapped up another internal control season, and we always look for common denominators and lessons learned. Our biggest (and least glamorous) takeaway surprised us. Across clients, across the size or maturity of the business, across industries — major energy companies, transportation, energy services, government entities, and not-for-profits — the biggest finding and area for improvement was this: Working papers and reconciliations remain one of the most underleveraged tools in the control environment and one of the fastest ways to add value. Consider this our post-season debrief, delivered with good intentions and strong coffee: the fundamentals still matter. Maybe more than ever.

Risk Oversight hosted several AI peer groups this year, bringing together internal auditors, controllers, and finance professionals to share what's actually working. Not the theoretical stuff. Not the "AI will transform everything" keynote material. The real,...

Disinformation. Geopolitical chaos. Supply chain disruption. Cyber threats. There's no shortage of excellent reports on emerging risks—MNP's Canadian risk trends, Diligent's ERM strategy guide, NSSG Global's five critical trends. All are worth your time. Yet getting...

Let me be clear: I'm optimistic about AI and the future of work. But optimism without awareness is just naivety dressed up in a vision statement. As we step into 2026, I've collected five ideas that made me stop scrolling and start thinking—the concepts that challenge...

Sure, we've got economic uncertainty and the AI revolution to contend with. But let's not lose sight of the fundamentals—good governance is always in style, especially as we approach year-end. As someone who spends their days (and sometimes nights) in the governance...

It's easy to get lost in a tsunami of AI hype. Between vendors promising the moon and consultants positioning themselves as AI prophets, the noise level is deafening. It can feel like everyone is an expert except you. Here's the thing: Most of us in the corporate...

If you’re drowning in AI confusion, you’re not alone. Yes, AI is transforming—and sometimes eliminating—routine tasks like data entry and basic processing. (Those jobs are toast.) But here's what the hype machine misses: The revolution for professionals and knowledge...

In the world of corporate governance, few topics are as universally relevant yet misunderstood as meeting minutes. I recently had the privilege of sitting down with Sylvia Groves for a fascinating discussion about this critical aspect of board operations. Sylvia is widely regarded as Canada’s foremost authority on minute best practices, having advised boards across industries and organization sizes throughout her distinguished career. Her book, AAA+ Minutes, has become an essential resource in a field where quality guidance has been noticeably lacking. For governance professionals, CPAs, auditors, and internal control specialists, Sylvia’s practical wisdom fills a significant gap in the professional literature.

As I observe my clients navigating the intense push for AI innovation, I’m seeing its impact on virtually every area of my core business in audit and risk management. From documentation to governance, internal controls, internal audit, and even board-level decision...

The bird’s eye diagram is a diagramming technique we use with our clients to see the big picture without getting lost in a vortex (or rabbit hole) of details. You can use this technique on projects like internal controls, audits, SOX, CSOX, ICFR programs or process design or system implementations too. A bird’s eye diagram gives your process owners, auditors, and leaders a clear, aerial view of your processes. It’s a supercharged version of the more familiar swim lane diagram which is about visually representing a process, workflow, or system using parallel lanes. We’ve been using, testing, and improving our bird’s eye method with clients for over a decade.