- Data was collected through an online survey sent to members of the AICPA’s Business and Industry group who serve as CFO or equivalent senior executive positions
- Nature and extent of risk organisations face
- Adoption of an enterprise-wide approach
- Pressure for improved enterprise-wide risk oversight
- Nature of risk oversight processes
- Risk oversight leadership
- Techniques to identify and assess risks
- Communicating information about key risks
- Board of Directors involvement in enterprise risk oversight
- Integration of risk oversight and strategic planning
- Linkage of risk oversight and compensation
- Barriers to progress
Source
American Institute of CPAs
Length of Resource
37 pages
Resource File
Date Published
Publication Type
paper
Resource Type
academic