ERM Governance
There is no 10 or 12 step program to implement, monitor and develop a program but is guided by each entities governing principles. ERM Governance principles, frameworks and practices can be found for CPA's in Business, Industry & Government within this section.
Internal Controls / Board / Governance
- Important new IFAC paper on risk management
- New Thought Paper Released by IFAC Tears Down the Risk Management Silo
- Risk and the Enterprise: ERM earns its place in the boardroom - Risk Insights
- Board Perspectives Risk Oversight Issue 81: COSO ERM – What It Means to the Board
- COSO Guidance on Monitoring Controls
- Risk Management & Internal Control | IFAC
- The Internal Audit and IT Audit Book Series
- Effective Enterprise Risk Oversight: The Role of the Board of Directors
- Enterprise Risk Management- Integrated Framework
- Leveraging COSO Across the Three Lines of Defense
- Embracing Enterprise Risk Management: Practical Approaches for Getting Started
- Effective Enterprise Risk Management Starts With a Conversation
- Board and Audit Committee Involvement in Risk Management Oversight
The Financial Reporting Center helps CPAs meet the challenges of providing high quality financial reporting.
Publication guidance and information can also be found at the Audit Committee Effectiveness Center
COSO guidance on Internal Control and Enterprise Risk Management.
Government
Products
- The Best of Boards: Sound Governance and Leadership for Nonprofit Organizations
The Best of Boards: Sound Governance and Leadership for Nonprofit Organizations provides not-for-profit board members and financial managers with the essential fiduciary knowledge and indispensable leadership guidance that they need to meet the challenges of the current not-for-profit environment. - Risk Assessment For Mid-Sized Organisations: COSO Tools for a Tailored Approach, 2nd Edition."
- Internal Control - Integrated Framework: Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples
- Internal Control Publications
- For information on conferences relevant to enterprise risk management visit CPA2Biz.
Products
- The Best of Boards: Sound Governance and Leadership for Nonprofit Organizations
The Best of Boards: Sound Governance and Leadership for Nonprofit Organizations provides not-for-profit board members and financial managers with the essential fiduciary knowledge and indispensable leadership guidance that they need to meet the challenges of the current not-for-profit environment. - Risk Assessment For Mid-Sized Organisations: COSO Tools for a Tailored Approach, 2nd Edition."
- Internal Control - Integrated Framework: Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples
- Internal Control Publications
- For information on conferences relevant to enterprise risk management visit the AICPA Store.
