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 indispensable 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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