Enterprise Risk Management: Frameworks, Elements, and Integration has been released by the IMA. This is a nice overview of ERM and can be given to colleagues that might not want to read the entire COSO ERM Framework or the ISO Framework. The report includes
* a review of ERM Frameworks
* ERM Foundational Elements, and
* a section on Integrating ERM into Ongoing Management Activities.
According to the IMA, "SMAs present IMA’s position on best practices in management accounting. These authoritative monographs cover the broad range of issues encountered in practice."