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.
Governance and risk
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.
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.
Response to the UK Government’s white paper on corporate governance reform
Ministers on the right line towards building trust, opportunity and prosperity, but fail to address need for professionally-qualified directors.
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.
Crack the Hackers – Eight business tips
Eight tips for business to cut out fraud and corruption in the workplace
