COSO Internal Control- Integrated Framework

Article:  The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on enterpri
Published on May 01, 2013

Measuring and Improving Performance of Corporate Boards Whitepaper PDF

Article:  This Guideline provides guidance for corporations on how to respond to regulatory and stakeholder concerns for improving the quality of performance of both senior managers and corporate board of directors. It also provides new approaches for financial executives to contribute to improving the performance of board of directors, CEOs, and
Published on March 12, 2013

Managing Opportunities and Risks PDF

Article:  Risk-taking, the engine driving business, is vital to companies seeking market success. Risks are, however, often thought of only as hazards, despite the fact that they can present significant opportunities and possibilities for organizational innovation and new competitive advantage leading to short- and long-term profitability.  In fact, risk and opportunity
Published on February 04, 2013

Measuring and Improving the Performance of Corporate Boards (Full Text)

Article:  Recently we have all read about the spectacular failures of corporate governance. New rules and regulations are being introduced that are intended to rebuild public trust, yet a question remains as to whether all this activity will result in boards that are more effective in delivering results.
Published on February 01, 2013

Corporate Governance, Risk Management and Internal Control

Guidance:  Guidance and information for members in business, industry & government on corporate governance, enterprise risk management and internal controls for public, private and not-for-profit entities. Also, publication guidance and information can be
Published on January 18, 2013

Identifying, Measuring & Managing Organizational Risk for Improved Performance

Article:  Risk is an inescapable element of competing in a market economy. Organizations must be able to evaluate many types of risks: political, social, environmental, technological, economic, competitive and financial and incorporate the results into decisions regarding investments and operations, as well as into the systems used to monitor and evaluate
Published on September 19, 2012

Integration of ERM Analysis Into Corporate Credit Ratings

Article:  In May 2008, Standard and Poor's (S&P) formally  announced they would begin to augment their meetings with nonfinancial industry sector to include discussion on ERM.
Published on September 19, 2012

Identifying, Measuring & Managing Organizational Risk for Improved Performance

Article:  Risk is an inescapable element of competing in a market economy. Organizations must be able to evaluate many types of risks: political, social, environmental, technological, economic/competitive, and financial and incorporate the results into decisions regarding investments and operations, as well as into the systems used to monitor and evaluate the
Published on September 10, 2012

COSO Internal Control Integrated Framework Exposure Draft - AICPA Comment Letter

Comment Letter:  This comment letter details AICPA's thoughts on the COSO Internal Control – Integrated Framework Exposure Draft.
Published on March 30, 2012

Executive Summary - The Reporting of Organizational Risks for Internal and External Decision Making

Article:  The regulatory pressures for improved risk assessment and reporting on internal control have increased around the world. The reason? Corporate accounting failures, frauds, internal control breaches, and governance failures have been seen in companies and countries that thought they were immune to these events.
Published on April 06, 2011

Financial Risk Management for Management Accountants

Article:  Organizations face many different types of risk. This Management Accounting Guideline presents a framework for understanding the nature of financial risks, the key components of a financial risk management system, and applying specific strategies and tools for managing financial risks, including the use of forward, futures and options contracts, as
Published on August 27, 2010

Executive Summary- Integrating Social and Political Risk Into Management Decision Making

Article:  The corporate risk landscape has shifted significantly in recent years. Larger and more varied risks than ever previously thought have been seen in companies and countries who had believed they were immune from those risks. Rapidly increasing globalization poses a common challenge to management decisions.
Published on July 08, 2010

Link Between Decision-Making and ERM A Case Study

Case Study:  Enterprise   Risk Management (ERM) is not separate process outside of normal business processes but is integral to the organization’s success which should be imbedded into and integrated within the organization.  Here is a case study from how one company decision-making process and ERM are one.
Published on May 04, 2010

What is Your Risk IQ

Article:  Finding proper balance between taking risks that spawn innovation and growth and controlling risks that create waste and expense is challenging. Take this quiz to see if you're adequately managing everyday risks your organization takes.
Published on May 04, 2010

2010 Report on the Current State of Enterprise Risk Oversight

Report:  Survey results of the 2010 Report on the Current State of Enterprise Risk Oversight
Published on April 27, 2010