) .( ...

)
(
( ).
).
(
( ).

.
.
" Independence
."
.
.

.
-Organizational Independence
.

.
.

3- © 2020 Powers Resources Corporation®

 –
.

- Functional Reporting .( )
.
.

.
:
.
.
.

.
.
.

© 2020 Powers Resources Corporation® 4-

 - Administrative Reporting .( )
.

.
.
:
.
.
.
.

.
.

.
"
.
."
.
CAE Reporting Lines

5- © 2020 Powers Resources Corporation®

 .
)
) (
(
.

.
:
.( )
.( )

.( )

.( )
.

.
)
(
.

© 2020 Powers Resources Corporation® 6-

 Board Interaction

." "

.
.

.
.

.
.
:
.( )

.
.( )
.
.( )
. ( )

7- © 2020 Powers Resources Corporation®

 .

." "
Objectivity
.

.
.

: .
.( )
.
.( )

.
. .( )
.
:
.( )
.
.( )
.

© 2020 Powers Resources Corporation® 8-

 .( )

.
.
.

.
. .( )
.( )
.
( ) .( )
.
. .( )
)
. (

Conflict of Interest

.
.
.

9- © 2020 Powers Resources Corporation®

 Impairments to Independence and Objectivity
.
.
.

.
:
.
.
:
– Scope Limitations
.
:
. .( )
.( )
.
. .( )
. .( )
- Conflict of Interest
.

© 2020 Powers Resources Corporation® 10 -

 – Lack of Professional Skepticism
. .

.
– Undue Interference

.
– Resource limitations
( )
.
–
.
:
.( )
.
. .( )
–
.

.
.( )
.
.
.( )
.
.

. ( )
.

11- © 2020 Powers Resources Corporation®

 -

.
.
" .( )

."
.( )
: .
.

.
.( )
.

.
.
.( )
.
:
.
.

.
.( )

© 2020 Powers Resources Corporation® 12 -

 .

–
:

: .
- .( )

.
- .( )

.
- .( )
( )
.
.

.
.

13- © 2020 Powers Resources Corporation®

 .
.

.
.

.
–
.
.
–

- –
.

© 2020 Powers Resources Corporation® 14 -