Bigger Than Big Corporation (ACN 62 123 456 789) is a leading enterprise which operations in Cascade Peak and employs 60,000 people across 45 countries.

It was originally a small private company registered with the Australian Securities and Investment Commission (ASIC), but due to its global expansion, it's now listed as a public company on the Australian Stock Exchange (ASX).

As a listed company, Bigger Than Big Corporation has specific obligations to comply with both ASIC and ASX listing rules. It also has continuous and periodic disclosure obligations with respect to regulatory authorities including the ASX, the Australian Taxation Office (ATO), and the Office of State Revenue.

The company directors believe that it is essential to meet all legal and corporate governance requirements in accordance with the ASX Corporate Governance Council.

Due to the ASX listing, existing internal controls need to be reviewed, and new internal control procedures must be developed where necessary. A key area for review is the accounting systems and the accounting practices, as the company recently upgraded from a manual paper-based system to a cloud-based accounting system.