New resources highlight enterprise risk management.

Enterprise risk management is the focus of two recent publications. One comes in response to Standard & Poor's announcement last year that it would begin to augment its meetings with rated companies in nonfinancial industry sectors to include discussions designed to elicit a better understanding of the status of enterprise risk management programs and efforts at these companies. This past July, S&P issued a progress report that discloses the findings to date and the timeline for inclusion of specific ERM analyses within corporate credit ratings reports. This AICPA business brief summarizes the S&P progress report. In addition, an AICPA conference, The Board and Senior Executive Roles in Risk Oversight: Taking a...