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risk and opportunity

By Norman D. Marks, CPA, CRMA | 3 Minutes Read April 20, 2022

Is there an effective risk culture?

If you want to promote effective management, de-emphasize independence and have the CRO report to the CEO with access to the board. Then hold the CEO (not the CRO) accountable for the effective management of risk and opportunity.

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting / compliance, employee empowerment, organizational culture, risk, risk and opportunity, risk culture, risk management Leave a Comment

By Norman D. Marks, CPA, CRMA | 3 Minutes Read January 20, 2021

Identifying the risks for 2021

Richard Chambers has shared his valuable insights in another post. In Europe’s Internal Auditors Are Already Identifying the Risks for 2021 he makes a number of excellent observations, especially his opening paragraph.

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting, Information Technology / audit, objectives, risk, risk and opportunity, risk assessment

By Norman D. Marks, CPA, CRMA | 5 Minutes Read March 23, 2020

New ERM Guidance from COSO

Creating and Protecting Value: Understanding and Implementing Enterprise Risk Management is based on COSO’s 2017 update of its 2004 ERM Framework. Their intent is to explain how effective ERM can add value to an organization, and to give some guidance on how to implement or upgrade it.

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting, Information Technology, Privacy / COSO ERM, Enterprise Risk Management ERM, risk and opportunity, risk management

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