Enterprise Risk Management
The AICPA Enterprise Risk Management (ERM) website provides resources to enable AICPA members to add value to their organization and client ERM initiatives.
The discipline of enterprise risk management focuses on building risk management capabilities within the organization. This begins with risk assessment.
There is no 10 or 12 step program to implement, monitor and develop a program but is guided by each entities governing principles. Governance principles, frameworks and practices can be found within this section.
This section includes supplemental resources for implementation, execution of responsibilities and best practices related to Risk Assessment and Governance.
Spotlight

NC State's ERM initiative, in partnership with the American Institute of CPAs, released its 2021 Overview of ERM Practices. Based on survey responses from 420 business executives spanning a number of industries, types, and sizes, the report provides This report summarizes our findings and provides a resource for benchmarking an organization’s approach to risk oversight against current practices.

An interview with Chuck Saia, former CEO of Deloitte's Risk and Financial Advisory Practice and former CRO of Deloitte.

The ERM Initiative in the Poole College of Management at North Carolina State University, in conjunction with global consulting firm Protiviti, annually surveys boards of directors and C-suite executives about risks on the horizon for the upcoming year.