ERM Resources 

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.

AICPA Products- The AICPA wants to help CPAs play a bigger role in driving ERM implementation within their organizations and has several publications and conferences that can help CPAs learn more.


CGMA Products- CGMA provides management accountants with new and relevant management accounting resources that will enhance their knowledge and improve their skills and professional development.
  • How to communicate risks using a heat map - Managing and communicating risks have become crucial tasks in today’s economy. A heat map is a great vehicle for communicating risk to senior management, boards of directors and audit committees.
  • How to evaluate enterprise risk management maturity - This Enterprise Risk Management (ERM) assessment tool can be used by senior executives and their boards of directors to evaluate the strength and relevance of their organization’s existing risk oversight processes. This tool can be used to determine whether the organization is applying best practices in ERM, and if not, what steps are still necessary to be considered best practice. There are two versions of the tool (a Word version and an Excel version).Any decision-maker who recognizes that too much effort in controlling risks hurts innovation and not enough control is wasteful and expensive, will want to read this publication.
  • How to evaluate enterprise risk management maturity case study - This hypothetical case study is presented as an illustration of how the Enterprise Risk Management (ERM) assessment tool might be used by senior management and the board of directors to assess the effectiveness of an organization’s approach to enterprise risk management. The case study guides the evaluator through eight areas of focus that are considered to be important dimensions of an effective ERM process. 
  • For more resources relevant to management accounting visit CGMA Resources.


AICPA Briefs- The AICPA publishes Business, Government Accountability and Audit Committee Briefs periodic articles with practical guidance for CPAs on a number of topics.


COSO Resources - The Committee of Sponsoring Organizations (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 ERM, internal control and fraud deterrence.



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