The Top Four Essential Objectives to Auditing ERM. Stephen E. McBride, CIA. Agenda. Definition of key terms Risk management principles & process Recent financial events Risk governance roles Key areas of focus in establishing audit objectives. Risk.
Stephen E. McBride, CIA
A process to identify, assess, manage, and control potential events or situations to provide reasonable assurance regarding the achievement of the organization’s objectives
Incorporate portfolio theory
The application of risk management principles to all significant risks facing an organization
Were these events: