ERM A Status Report
- Discusses a study on the stage of enterprise risk management (ERM) development in organizations and role of internal auditing in the process, based on a study funded by The Institute of Internal Auditors Research Foundation. Percentage of organizations that have complete and partial ERM framework; Interaction between the chief risk officer and chief accounting executive in the organizations studied; Extent of the involvement of internal auditing's in ERM activities.
Beasley, Mark S., Richard Clune, and Dana R. Hermanson. "ERM a status report." Internal Auditor 62.1 (2005): 67.