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Risk management & internal control

About this topic

Based on the CGMA Competency Framework, these resources allow you to focus on technical, business, people, leadership, and digital skills. All areas are underpinned by the need for ethics, integrity and professionalism. Log in and start learning today.

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How to use COSO to assess IT controls

This article shows the steps organizations can follow to understand their organization’s IT system and its controls, and assess the effectiveness of those controls.

Article IT controls Intermediate

The extended value chain

In this briefing find out what steps you can take to help build a successful value chain.

Report Risk management policies & procedures Foundational

Embracing the automated audit

Technology is changing the way audits are being performed, with greater access to data but also more data to sort through. Auditors can remain efficient and effective...

Article Data analytics Foundational

Six cybersecurity basics

This article discusses cybersecurity and tactics to deal with the associated risks.

Article Cybersecurity Advanced

Risk questions a CGMA should ask about process innovation

Learn to identify the key risk questions which must be asked and answered before implementing process change.

Tool Risk identification & assessment Intermediate

Managing Innovation: Harnessing the power of finance

This report explores areas where management accountants can have a critical impact in promoting innovation and creating the conditions for sustainable business success.

Report Strategy Advanced

The boardroom and risk: Report

This report shows how boards can better understand their risk exposure and make sure their organisation is as resilient as possible.

Report Risk identification & assessment Expert

Integrating risk into performance: Reporting to the board of directors

This research investigates companies’ practices in performance and risk reporting to the board of directors.

Report Management reporting Advanced

Thirsty planet: Business responses to water scarcity

This report explores how water has become a constrained resource, what leading businesses are doing today to prepare for water scarcity, and the role CGMAs play.

Report Risk response & reporting Advanced

Governing for performance: New directions in corporate governance

This report provides an overview of the ‘high performing board’ and introduces a boardroom leadership model that shows the key components of board effectiveness.

Report Financial reporting & compliance Advanced

Fraud risk management: A guide to good practice

This guide provides practical steps towards establishing more robust procedures to tackle fraud, particularly in terms of prevention, detection and response.

Report Risk identification & assessment Advanced

How to improve your board’s effectiveness: three tools for risk and strategy governance

Additional focus is needed on how well boards oversee strategy and risk. This document includes three tools that can help organisations and their boards to address.

Tool Strategy Expert