Ideas for CFOs, audit leaders and boards
Original thinking on finance, capital, controls, regulation, supply chains and assurance—written by Jason Sookram, MBA, CPA, CIA.
Treasury · Internal Controls · Synthetic Fraud
How CFOs, treasurers and audit committees can strengthen payment authorization and vendor master controls against synthetic impersonation.
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AI & Automation · Utilities · Governance
Moving utility AI from isolated pilots into governed operations, asset management and back-office capital workflows.
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Regulatory Accounting · Digital Grid · Capital
A regulatory and assurance framework for cloud procurement, capitalization, deferral accounts and digital-grid investment recovery.
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Regulation · Capital Governance · Utilities
A governance framework for Ontario utilities to document capital substitutions, preserve regulatory prudence and protect rate-base investments when execution diverges from the filed DSP.
Read article →Utilities · Tariffs · Capital
How Ontario utility CFOs can protect capital plans, procurement resilience and rate stability amid tariff volatility and cross-border trade friction.
Read article →Capital Allocation · Utilities
A CFO framework for evaluating non-wires solutions, regulatory timing, liquidity and enterprise risk in Ontario local distribution companies.
Read article →Asset Integrity · Enterprise Risk
Governance lessons for utility CFOs and audit committees on deferred maintenance, rate-base planning, financial KRIs and enterprise risk.
Read article →Internal Controls · CFO
Three early-warning signals CFOs and audit committees should examine in internal-control reports before minor exceptions become major failures.
Read article →Internal Audit · Capital Governance
An executive blueprint for turning internal audit into a strategic capital partner that protects CapEx, strengthens governance and creates enterprise value.
Read article →Supply Chain · Canada
An executive finance perspective on thin retail margins, cascading cross-border costs and the limits of consumer stimulus in Canadian supply chains.
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