Enterprise Risk Management

    Enterprise Risk Management Reporting 

    Investors, regulators and other stakeholders are increasingly interested in greater transparency of risks and uncertainties facing organizations.



     

     

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    ERM Resources

    Article The AICPA has numerous resources to help members learn more about ERM and share with their senior management and staff. In addition, COSO has several important resources for CPAs. Available resources are listed below.
    Published on October 23, 2014

    Enterprise Risk Management- Business, Industry & Government Members

    Article The following enterprise risk management links are for financial executives in business, industry and government. 2011 Approach to Successful Enterprise Risk Management Programs The AICPA's Risk Management Initiative Audit Committee O
    Published on October 23, 2014

    Enterprise Risk Management

    Overview The AICPA Enterprise Risk Management website provides resources to enable AICPA members to add value to their organization and client ERM initiatives.
    Published on June 26, 2014

    Report on the Current State of Enterprise Risk Oversight 3rd Edition

    Report Based on responses received from 455 organizations in spring 2011 this report provides a resource for benchmarking an organization’s approach to risk oversight against current trends.
    Published on June 10, 2014

    2013 Report on the Current State of Enterprise Risk Oversight 5th Edition

    Report This report provides a resource for benchmarking an organization’s approach to risk oversight against current trends.
    Published on June 10, 2014

    2012 Report on the Current State of Enterprise Risk Oversight 4th Edition

    Report This report provides a resource for benchmarking an organization’s approach to risk oversight against current trends.
    Published on June 10, 2014

    Enterprise Risk Management Assurance and Other Services

    Overview Guidance for tax practitioners on the enterprise risk management process. Gain valuable insight into both risk assurance and risk management.  Learn how to prepare or attest to information not covered by other authoritative standards.
    Published on May 14, 2013

    Approach to Successful Enterprise Risk Management Programs

    Article This brief illustrates RubinBrown's ERM 4 phase approach and describes the details of each phase; understand the organization's expectations and strategic objectives, define key risks and risk environment assessment, develop/assess key risk mitigation, communication and continuous monitoring.
    Published on September 14, 2012

    A Structured Approach to Enterprise Risk Management

    Article A successful enterprise risk management (ERM) initiative can affect the likelihood and consequences of risks materializing, as well as deliver benefits related to better informed strategic decisions, successful delivery of change and increased operational efficiency. Other benefits include reduced cost of capital, more accurate financial reporting, competitive advantage, improved perception
    Published on September 14, 2012

    Enterprise Risk Management Understanding and Communicating Risk Appetite

    Article The objective of this paper is to help an organization — its senior management, board, and key operating personnel — to develop and communicate a clear understanding of its risk appetite, both to determine which objectives to pursue and to manage those objectives within the organization’s appetite for risk.
    Published on January 26, 2012

    The AICPAs Enterprise Risk Management Initiative

    Article The AICPA has launched an exciting strategic initiative focused exclusively on its ERM program. From vendor relationships to technology infrastructure, the Institute is redefining how it identifies, assesses, mitigates and manages risk. In the process, it is achieving increased efficiencies and heightened innovation, while expanding products and services for members.
    Published on August 17, 2011

    RIMS Enterprise Risk Management Technology Solutions

    Article Technology solutions should fit the corresponding ERM processes. There are as many variations of ERM, at a detailed level, as there are organizations practicing ERM. On the other hand, functionality of ERM technology solutions is far more consistent across the spectrum of ERM processes. Accordingly, the focus of this paper
    Published on May 10, 2011

    AICPAs Top Ten Next Practices for Enterprise Risk Management- 2010 Survey Results

    Article In late 2010, the American Institute of Certified Public Accountants (AICPA) conducted a survey of the Top Ten “Next” Practices for Enterprise Risk Management (ERM). The survey is intended to represent the CPA’s unique perspective regarding ERM next practices they believe will significantly influence the management and value of the
    Published on April 28, 2011

    Seven Steps Toward a Proactive, Value-Added Enterprise Risk Management Program

    Article Senior leaders often receive mixed signals about the status and urgency of enterprise risk management (ERM) at their companies. With the Securities & Exchange Commission, industry regulators and credit rating agencies pushing for increased risk oversight, one would believe that many public and private companies have undertaken deep and robust
    Published on April 05, 2011

    RIMS Executive Report An Overview of Widely Used Risk Management Standards and Guidelines

    Article An Overview of Widely Used Risk Management Standards & Guidelines, is a joint report from the RIMS Standards & Practices and RIMS Enterprise Risk Management Committees.  This report is designed to provide a view of six widely used risk management standards, guidelines and self-described “best practices” to help identify common
    Published on March 18, 2011

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    Related AICPA Products



    Internal Control - Integrated Framework: Executive Summary, Framework and Appendices, and Illustrative Tools for Assessing Effectiveness of a System of Internal Control (3 volume set)

    Issued by COSO, the 2013 Internal Control–Integrated Framework (Framework) is expected to help organizations design and implement internal control in light of many changes in business and operating environments since the issuance of the original Framework in 1992.



    COSO Enterprise Risk Management -- Integrated Framework (2004)

    This 2004 COSO document provides a benchmark for organizations to consider when evaluating and improving their enterprise risk management (ERM) processes.

    Copyright © 2006-2014 American Institute of CPAs.