Integrity & Accuracy

Your Success Is Our Business

Total Commitment In Meeting Your Objectives

Your Success Is Our Business

Brook Laker and Associates

Brook Laker & Associates, was formed in 1990 in recognition of an identified need within both industry and government for audit and management related assistance. Since that time our firm has developed a range of auditing and management support services, which have assisted organizations to enhance their system of control, integrity of data and improve the efficiency, effectiveness and economy of their operations.

Brook Laker specializes in providing audit, and consulting support services. Our team of professionally qualified auditors possesses skills specifically directed to addressing an organization’s audit and information security related needs. Our blend of experience has provided us with an understanding of a wide range of management practices, operating methods, policies and directives and a sensitivity to their practical application in specific circumstances. We have always accepted responsibility for the level and quality of services performed by our consultants and have endeavoured to deliver the end products called for on time and within budget.

Capital Project, Construction and Contract Services

Advisory Services

Contract Compliance

Cost Monitoring

  • Review construction processes and management controls;
  • Assist in the design of construction management processes;
  • Development of policies and procedures;evaluating contractor internal controls;
  • Perform substantive audits of contractor payments,
  • Investigate fraudulent activities, including purchasing, disbursement and tender irregularities.
  • Periodic Review of Payment Applications
  • Review General Conditions Billings
  • Review Cost of Work Billings
  • Review Self-Performed Work
  • Periodic Review of Job Cost
  • Review of Change Orders as issued
  • Track Buy-Out Savings

Risk Management

Risk Control

Corporate Governance

  • Risk assessment and analysis;
  • Conduct control & risk self-assessment model/design.
  • Facilitate workshops;
  • Develop annual and long term project/contract review/audit plans.
  • One-off risk assessments.
  • Corporate governance reviews.

IT Audit and Information Security Services

Certified IT Professionals

  • Formulate IT control assessments;
  • Audits of computer installations, encompassing security, data integrity, risk analysis, system development and business impact reviews;
  • Systems under development audits;
  • Technical reviews including Windows NT, E-Commerce, Internet Security;
  • Benchmarking and performance measurement reviews.
  • Project management.

Financial and Compliance Auditing




  • Audits of adequacy of controls over property, revenues and expenditures;
  • Audits of compliance with objectives, policies, procedures, laws and regulations;
  • Develop audit methodologies;
  • Accounting/auditing standards;
  • Internal control system reviews;
  • Practice, policy and procedure development and implementation.
  • Audit integrity of financial and other information sources.

Forensic Accounting and Special Investigations

Fraud Investigations

Certified Professionals

  • Corporate due diligence reviews;
  • Asset and fund misappropriation;
  • Conflicts of interest;
  • Purchasing and disbursement irregularities;
  • Tender irregularities and bid rigging;
  • Ethics hotline.
  • Criminal investigations.

Operational Audit

Independent Evaluation


  • Process re-engineering and value for money audits.
  • Organizational and program evaluations.
  • Review operating procedures.
  • Analysis, recommendations and advice.


Brook Laker & Associates


Brook Laker & Associates

Institutional Banking

Brook Laker & Associates


Brook Laker & Associates


Brook Laker & Associates


Brook Laker & Associates


Brook Laker & Associates

Information Technology

Brook Laker & Associates

Waste Management


A member-based nonprofit specializing in benchmarking, knowledge management, measurement, and process improvement. APQC works with leading organizations to assess and improve their performance.

Construction Industry Institute:
A consortium of leading owners, engineering and construction contractors, and suppliers who have a singular mission: to improve the cost effectiveness of the capital facility project life cycle, from pre-project planning through completion and commissioning.

The Institute of Internal Auditors:
An international professional association of more than 170,000 members. Throughout the world, The IIA is recognized as the internal audit profession’s leader in certification, education, research, and technical guidance.

Chartered Professional Accountants Canada:
Canada’s most valued, internationally recognized profession of leaders in senior management, advisory, financial, tax and assurance roles. The Canadian Institute of Chartered Accountants (CICA) represents Canada’s CA profession both nationally and internationally. The CICA is a founding member of the International Federation of Accountants (IFAC) and the Global Accounting Alliance (GAA).

Chartered Professional Accountants Ontario:
CPA Ontario enforces the highest professional and ethical standards, provides guidance for Canada’s business leaders and supports the continuing development of its members and students.

CMC Canada:
The Certified Management Consultant (CMC) designation is the profession’s only international certification mark, recognized in more than 50 countries. It represents a commitment to the highest standards of consulting and adherence to the ethical canons of the profession. CMC-Canada administers, and its provincial Institutes confer, the CMC designation in Canada.

The Conference Board of Canada:
The foremost independent, not-for-profit applied research organization in Canada. They are experts in running conferences but also at conducting, publishing, and disseminating research; helping people network; developing individual leadership skills; building organizational capacity; and specialists in economic trends, as well as organizational performance and public policy issues.

National Association of Construction Auditors
Created to enhance the control environment related to construction projects. Their mission is to unite individuals in construction auditing and be recognized as the authority on construction project controls.

Wellington Research
A web site dedicated to promoting the development of research and information that will help IT security professionals meet the policy and regulatory compliance goals of their organizations. Specifically, this site focuses on assisting organizations to improve compliance results by providing reports based on primary research as well as other related information and resources.

Technology Evaluation Centers (TEC):
Specializes in impartial and quantifiable software selection. TEC’s unique Web-based technology allows them to deliver a variety of software evaluation and selection services online, and to deliver results in far less time than traditional consulting engagements.

Contact Us

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    4-11 First Street, Suite 446
    Collingwood, ON L9Y 4W3

    647 Hudson Street, Suite 4
    New York, NY 10014