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Technical

The value of risk interviews as part of ERM strategy Logo aicpa

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  Neil Amato |   Free |   AICPA |   01 Jan 2017 |   Journal of Accountancy
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To better understand the risks a company faces, experts recommend risk interviews that, when done correctly, improves the ERM process one answer at a time. This article describes risk interviews and discusses the value of such interviews.

Topics covered:
  • Management accounting: Business: Strategy, Intermediate
  • Management accounting: Technical: Risk management & internal control: Risk identification & assessment, Intermediate

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