Corporate Governance, Risk Management and Internal Control

    Corporate Governance, Risk Management and Internal Control  


    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 found at the Audit Committee Effectiveness Center and COSO guidance on Internal Control and Enterprise Risk Management.

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    The Best of Boards: Sound Governance and Leadership for Nonprofit Organizations

    Author: Kimberly Strom-Gottfried, PhD and Marci Thomas, CPA, MHA
    Publisher: AICPA

    The Best of Boards: Sound Governance and Leadership for Nonprofit Organizations provides not-for-profit board members and financial managers with the essential fiduciary knowledge and indispensible leadership guidance that they need to meet the challenges of the current not-for-profit environment.

    News and Other Information 

    Financial reporting (Journal of Accountancy, November 2013)

    Learn how to create a solid structure for a risk management process in "Risk Assessment For Mid-Sized Organisations: COSO Tools for a Tailored Approach, 2nd Edition."

    The Financial Reporting Center helps CPAs meet the challenges of providing high quality financial reporting.

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    COSO Internal Control- Integrated Framework

    Framework 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 enterprise risk management, internal control and fraud deterrence.
    Published on March 19, 2015

    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

    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

    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

    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

    Recession-Proof Risk Management Strategies A Primer for Business and Industry

    Primer Although business may not be able to ignore current conditions, there are steps that can & should be taken to minimize negative impacts and improve an prospects. A well-considered risk management strategy may be more important now than ever before.
    Published on January 14, 2010

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