Certification can be divided into three broad sections :

  • Telephone confirmations
  • Printing audits
  • Distribution audits

Certification focuses on :

  • Printing
  • Distribution
  • Distribution method
  • Customers who are directly affected

Certification involves contacting and obtaining confirmations from :

  • Printers
  • Distributors
  • Paper carriers
  • Canada Post Corporation
  • Businesses
  • Households who receive the publication

Samson Bélair/Deloitte & Touche obtains :

  • Compilation method documentation
  • A copy of the order sent to the printers
  • An original invoice certifying the printing of the publication
  • A confirmation from the printer ·

Samson Bélair/Deloitte & Touche takes into account the different distribution methods :

  • Independent distributors
  • Paper carriers
  • Mail delivery
  • Drops

As well, Samson Bélair/Deloitte & Touche :

  • Reviews the contract with the distributor
  • Queries the paper carriers
  • Checks the original invoices
  • Contacts the distribution agents
  • Substantiates accounting entries