ERM Appendix

This section includes supplemental resources for implementation, execution of responsibilities and best practices related to Risk Assessment and Governance.

General

• 6 tips for successful Enterprise Risk Management (May 2017)
• COSO Releases Exposure Draft of 2004 ERM Framework
  • View Exposure Draft
  • View Comments
• Enterprise Risk Management Initiative at NC State University
• NC State University Library
• General guidance--What Do you Need to Know About the New COSO ERM Framework
• How COSO destroyed Risk Management
• COSO in the Cyber Age
• COSO Guidance on Monitoring Controls
• Managing Risk Opportunity
• Rising Risk Trends in Risk Management  
• Update to risk management framework should be taken seriously | CSO Online
• New Thought Paper: What is Enterprise Risk Management?
• The Internal Audit and IT Audit Book Series
• Effective Enterprise Risk Oversight: The Role of the Board of Directors
• 6 lessons entrepreneurs can teach us
• The value of risk interviews as part of ERM strategy
• 2017 Report on the Current State of Enterprise Risk Oversight 8th Edition (PDF)    
• AICPA Press Release
• NC State 8th Edition page

For more resources relevant to management accounting visit CGMA Resources. For information on conferences relevant to enterprise risk management visit AICPA Store.

Beginning ERM

• Enterprise Risk Management- Integrated Framework
• NC State: What is ERM?
• NC State Survey of Risk Assessment Processes
• Leveraging COSO Across the Three Lines of Defense
• Embracing Enterprise Risk Management: Practical Approaches for Getting Started
• Adding Value, Not Bureaucracy: Linking Governance, Enterprise Risk Management and Internal Controls
• Effective Enterprise Risk Management Starts With a Conversation
• S&P's Reviews for Non-Financial Issuers- Where Do we Stand?
• Smart Risk Management: A Guide to Identifying and Calibrating Business Risks

What's Next ERM

• How to communicate risks using a heat map 
• Strengthening Enterprise Risk Management for Strategic Advantage
• Developing Key Risk Indicators to Strengthen Enterprise Risk Management
• Risk Assessment for Mid-Sized Companies: Tools for Developing a Tailored Approach to Risk Management  
• Next Frontier: Performance-Based Continuous ERM
• How to evaluate enterprise risk management maturity
• How to evaluate enterprise risk management maturity case study
• Why corruption risk should be taken into account when evaluating new markets

For information on conferences relevant to enterprise risk management visit the AICPA Store.  

Expert Level ERM

• Board and Audit Committee Involvement in Risk Management Oversight
• Adding Value, Not Bureaucracy: Linking Governance, Enterprise Risk Management and Internal Controls
• Effective Enterprise Risk Management Starts With a Conversation
• S&P's Reviews for Non-Financial Issuers- Where Do we Stand?
• 10 strategies to successfully integrate a deal
• The top global risks for 2017   ** NCSU survey

For more briefs visit ERM for Business, Industry and Government members.