ERM A Status Report

Authors

Mark S. Beasley, North Carolina State University at RaleighFollow
Richard Clune, Kennesaw State UniversityFollow
Dana Hermanson, Kennesaw State UniversityFollow

Document Type

Article

Publication Date

2-2005

Abstract

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.