Internal Control Assessment Odyssey follows the principles defined by both the Canadian Institute of Chartered Accountants and the Institute of Internal Auditors to assure best practices are applied to meet internal and regulatory requirements. We follow a risk-based approach in our review and assessment of internal controls, ensuring that potential risks are mitigated and that businesses are in compliance with the recommendations as defined by the Sarbanes-Oxley Act.     Copyright © 2007 Odyssey Business Consulting Services. All rights reserved.