AICPA: The Use Of Information Technology In Risk Management
These days, executives recognize enterprise risk management (ERM) as a much-needed core competency that helps organizations deliver and increase stakeholder value over time. Because ERM is viewed as an essential tool for helping management continually create, sustain, and deliver value, an ERM program is then only as effective as the people, processes, and technologies the program uses. As executives increase their focus on risk management as an emerging core competency, many also see the need
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