Over the past few weeks we have seen an unprecedented level of disruption to our normal lives and day-to-day processes as result of COVID-19 (commonly referred to as the coronavirus). With remote work, workforce disruptions, and a diverted focus to customer and employee safety, commercial viability, and the possibility of a global recession–there are numerous opportunities for internal controls to be shortcut or circumvented.

As organizations revisit their priorities, compliance with Canadian National Instrument 52-109, Certification of Disclosure in Issuers' Annual and Interim Filings and, for some, Sarbanes-Oxley 404 (SOX) and an appropriate internal control environment are not areas that can be deferred or ignored.