In addition to the considerations set out in this Part that will assist certifying officers in appropriately designing DC&P and ICFR, other steps that certifying officers could take to enhance the efficiency and effectiveness of the designs are:
(a) embedding DC&P and ICFR in the issuer’s business processes;
(b) implementing consistent policies and procedures and issuer-wide programs at all locations and business units;
(c) including processes to ensure that DC&P and ICFR are modified to adapt to any changes in business environment; and
(d) including procedures for reporting immediately to the appropriate levels of management any identified issues with DC&P and ICFR together with details of any action being undertaken or proposed to be undertaken to address such issues.