How auditors assess and respond to risks of material misstatement in the financial statements, including the risk of fraud, is a critical component of audit quality. New research supported by the ...

What is a risk management framework? Implementing the principles and guidelines of a risk management framework (RMF) is not just an effective way to manage current risks, it also provides a structured ...

Leaders often view strategy and risk as separate entities—strategy is celebrated in boardrooms, while risk is delegated to compliance teams. This artificial separation undermines both disciplines.