Government Audit Committees – Part 3 – There’s more to consider: Internal audit function, independent auditors and risk management

The third of a four-part series on government audit committees, this report identifies controls, fraud and understanding and acting upon audit findings.

Government Audit Committees – Part 2 – Hitting your stride: Understanding internal controls, fraud and audit findings

The second of a four-part series, this report provides best practices in identifying controls, fraud and understanding and acting upon audit findings.

Current State of Enterprise Risk Oversight (2020)

Joint AICPA ERM Initiative with NC State thought paper on common practices organisations use to communicate top risks to their Board of Directors.

Government Audit Committees – Part 1 – Charter, Roles and Responsibilities

The first of a four-part series on government audit committees provides best practices in defining, assigning, & implementing the roles and responsibilities.

Current State of Enterprise Risk Oversight (2019)

Joint AICPA ERM Initiative with NC State thought paper on common practices organisations use to communicate top risks to their Board of Directors.

Additional External Resources

Use these resources to gain further insight into topics that relate to our CGMA thought leadership.

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.

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 - Managing the Trust P&L: A toolkit for boards

In this Financial Management magazine podcast episode, Gillian Lees, senior director of governance and risk research at the Association of International Certified Professional Accountants, discusses steps that businesses can take to build trust over the long term.

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.