Many boards of directors are directing executive management to embrace enterprise risk management (ERM) to develop a stronger top-down holistic view of risks affecting the enterprise. In most cases, the board is delegating oversight of management’s risk processes to the audit committee. Audit committees are now examining how they can expand their already full agendas to tackle these emerging expectations. This article, published by the AICPA, briefly overviews the emerging role of ERM and issues facing audit committees.
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