Enterprise Risk Management Best Practices : From Assessment to Ongoing Compliance

Intro -- Enterprise Risk Management Best Practices -- Contents -- Preface -- Chapter 1: Overview of Enterprise Risk Management -- ERM Introduction -- Guidance: History and Relationship -- Organization View -- ERM Today -- Increased Pressure to Manage Risk -- Additional Evidence -- Perceived Barriers to Risk Management -- Building the Business Case for ERM: Value and Benefits -- Keys to Success -- Summary -- Notes -- Chapter 2: Corporate Governance and Roles and Responsibilities -- Board Behavior -- Corporate Culture -- Roles and Responsibilities -- Summary -- Chapter 3: ERM Defined -- Definitions and Concepts -- Risk Categories -- Internal Environment -- Summary -- Note -- Chapter 4: The ERM Process: Step by Step -- Step 1: Strategy and Objective Definition -- Step 2: Event Identification -- Step 3: Risk Assessment -- Step 4: Risk Response -- Step 5: Communication -- Step 6: Monitoring -- Oversight -- Summary -- Notes -- Chapter 5: COSO Framework and Financial Controls -- Focus on Financial Controls -- Control Environment -- Integrity and Ethical Values -- Board of Directors -- Management's Philosophy and Operating Style -- Organizational Structure -- Financial Reporting Competencies -- Authority and Responsibility -- Human Resources -- Summary -- Notes -- Appendix 5A: Excerpt from a Code of Ethics Policy -- Our Guiding Principles and Values -- Conflicts of Interest -- Confidential Information -- Intellectual Property -- Appendix 5B: Whistleblower Program -- Reports Regarding Accounting Matters -- Investigation of Suspected Violations -- Discipline for Violations -- Appendix 5C: Approval Policy and Procedures -- Policy -- Purpose -- Scope -- Approvals/Documentation -- Chapter 6: Financial Controls and Risk Assessment -- Risk Assessment -- Financial Reporting Objectives -- Financial Reporting Risks -- Fraud Risk -- Entity-Level Controls.