Enterprise Risk Management

The AICPA Enterprise Risk Management (ERM) website provides resources to enable AICPA members to add value to their organization and client ERM initiatives.

Resources for ERM implementation.

Resources for ERM disclosure requirements.

Resources for providing assurance and other services.


ERM Reporting New Publication: Reporting Key Risk Information to the Board of Directors
The ERM Initiative at NC State University has recently released a thought paper, Reporting Key Risk Information to the Board of Directors, which includes examples of common practices organizations use to communicate top risks to their board of directors. This report highlights to whom they report risk information, how often that information is updated and when these reports are made, and it describes who is typically responsible for leading the risk discussion with the board of directors.
2016 Report on the Current State of Enterprise Risk Oversight: 7th Edition
This annual report produces a resource for benchmarking an organization’s approach to risk oversight against current trends. One notable area for improvement this year Calls for Improved Enterprise-Wide Risk Oversight.
Enterprise Risk Management: Understanding and Communicating Risk Appetite
The objective of this paper is to help an organization develop and communicate its risk appetite, both to determine which objectives to pursue and to manage those objectives within the organization’s appetite for risk.

Social Media 

Join the AICPA Enterprise Risk Management group on LinkedIn!

(You must be a member of the AICPA LinkedIn group first.)

ERM Products 

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