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    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...
    Published on January 26, 2012

    Increasing Risk Awareness for Mission Critical Objectives of Not-for-Profit Organizations

    Article Substantial attention has been placed on how senior level executives handle the multitude of risk impacting their company. Risk-taking and systematic risks can lead to catastrophic results if an effective enterprise risk management strategy is not in place. Though much of this dialogue has been discussed in the for-profit realm, enterprise risk
    Published on March 11, 2011

    Strategic Performance Management

    Overview ...Discover how performance measurement affects your organization's comprehensive planning system, processes and strategic objectives. Learn how nonfinancial indicators have the potential to make financial measures more relevant and reporting more balanc
    Published on March 19, 2015

    Implementing Target Costing

    Article ...sufficient margin over its costs, a company must manage those costs relative to the prices the market allows or the price the firm sets to achieve certain market penetration objectives. In the context of these characteristics, the practice of target costing has evolved
    Published on July 04, 2011

    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

    AICPA Not-for-Profit Audit Committee Toolkit- Unique Transactions and Financial Relationships (Download)

    Toolkit ...members in gaining an understanding of these unique transactions and relationships so they may assess the appropriateness of management’s accounting treatment for them and whether it meets the objectives of financial reporting
    Published on July 02, 2010

    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 April 16, 2015

    Performance Measurement of Not-for-Profit Organizations

    Guide The participation of business leaders actively managing or sitting on Boards of not-for- profit organizations has continued to increase in recent years. What they have found is that unlike for-profit organizations, not-for-profits often have difficulty staying focused on the mission and measuring performance due to multiple and, at times, conflicting
    Published on April 23, 2010

    Using Strategy Maps to Drive Performance

    Article Strategy mapping has revolutionized the way that strategy has been formulated and executed. This management accounting guideline provides a set of guidelines that describe how to implement Strategy Mapping in a practical, step-by-step format.
    Published on January 17, 2013

    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 April 16, 2015

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