A collection of articles from journals and trade publications on the work and responsibilities of the risk committee.
The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Article explains why having expert oversight over your organisation's use of AI can safeguard your data and your brand. An AI ethics committee can identify and mitigate the ethical risks of AI products that are developed in-house or procured from third-party vendors.
This article offers 7 questions to ask to make sure your board understands how cybersecurity is being managed by your organisation. Asking these questions will also raise awareness of the importance of cybersecurity, and the need to prioritize action.
Article discusses how internal audit can help the board see an accurate picture of cyber risk
Article discusses internal IT security threats and how these shouldn't be left to the IT department and should b addressed by an organisation's internal controls.
The article discusses the need for companies to establish strong risk committee relationships to successfully resolve the challenges posed by the COVID-19 pandemic.
The article discusses the practice of overseeing the management of reputation risk in riskier times.
This paper explores blockchain's impact in the areas of assurance and financials reporting and provides guidance for organisations and auditors utilizing blockchain.
Reports in the KPMG 2019 global audit committee survey which states that it is "increasingly difficult" to oversee the major risks on the audit committee's agenda in addition to its core financial reporting oversight responsibilities. Committees should also probe the audit firm on its quality control systems that are intended to drive sustainable, improved audit quality, including the firm's use of new technologies.
Article details how organisations need to look beyond the technologies and focus on the threats' potential impact on their activities. Cybersecurity is a board responsibility and should not be delegated to IT security teams.
Article revisits the board 's risk governance model and director skill sets; make culture an enterprise asset as well as an oversight priority; and focus on the quality of the risk management process.