A leadership guide for the risk leader
Strategies and tools for the risk leader – skills to navigate risk landscape.
Governance and risk
Sustainability and business - Environmental protection introduction: Putting the E in ESG
This report is part one of a series on the ESG factors finance professionals must be focused upon to make a difference.
Communicating risks using a heat map
A tool to assist in decision-making and to promote the productivity of risk assessment
Mitigate organisational risks with a risk heat map
Risk heat maps can help you make better decisions. In our tool, learn about: • Quantitative and qualitative risk mapping • How to use risk heat maps, and more
Government Audit Committees – Part 4 – Tools for government
In the final report of a four-part series on government audit committees, this resource provides tools for best practice in the audit committee.
Keep your accounts safe: Your guide to combatting financial crime
This report is a guide to financial crime covering risk assessments, creating a governance plan and the role of management accountants.
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.
Scuba diving and risk mitigation: One CFO’s perspective
Leff, a CPA, CGMA and Senior Vice President, Chief Financial Officer of Fandango, a unit of NBCUniversal, and PADI Divemaster, thinks people have the wrong idea about his favorite pastime.
Risk Management
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.
UK Corporate Governance needs to end tick box approach to risk management
Trust, risk and culture needed at the forefront of the FRC Code says Association of International Certified Professional Accountants.
Response to the UK Financial Reporting Council’s consultation paper on corporate governance reform
The Association of International Certified Professional Accountants welcomes shift towards principles based regulation. The Association looks forward to working with the UK Financial Reporting Council (FRC) to address the trust deficit in business and create a revised code fit for companies, investors and the public at large.
