New risks are arising from technological change and increasing drivers of intangible value. Organisations need to manage the risks and opportunities relating to these intangible value drivers, through a sound understanding of the business model and an ability to frame the right questions.
At the same time, new approaches to enterprise risk management are emerging. Revisions to COSO and ISO31000 share the ambition to integrate risk management into all aspects of the organisation’s activities and emphasise the importance of developing a risk culture that aligns with the organisation’s values and can handle complexity.
Management accountants understand both financial and non-financial risks and possess analytical skills to understand the human dimension of risk on value creation. As the risk landscape continue to change, a dynamic, analytical approach will be required to develop a strong governance policy and provide insightful information to develop a holistic approach to risk management.

Enabling the accountant's role in effective enterprise risk management
Enterprise risk management (ERM) needs to be part of the professional accountant mindset and makeup.

Cybersecurity risk management
Cybersecurity is among the top issues currently on the minds of boards of directors, managers, investors, customers and other stakeholders of organisations of all sizes—whether public or private.

CGMA Cybersecurity tool
Cybersecurity has become an important issue for every organisation in today’s digitally connected world. Awareness of the risks and appropriate responses is critical for everyone from the board of directors to the entry-level employees.

2017 Global risk oversight report
This report, now on its third edition, provides insights from 586 executives in organisations around the world into the current state of enterprise-wide risk oversight.

Risk Management Tool
In this collection, we bring together practical tools and resources for management accountants to help you and your organisation establish robust risk processes.

Responding to ethical dilemmas: CGMA ethics resources
This tool provides links to resources to help CGMAs navigate ethical dilemmas and respond in a manner that upholds their professional standards.

Rethinking the value chain
Today, organisations’ value chains - the series of steps they take to deliver their products or services - include a multitude of business relationships which impact the bottom line.

Podcast: The current state of risk oversight
Organisations of all types face a seemingly ever increasing array of risks that may affect their strategic success.