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Where are you on the journey to erm?

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      <subfield code="a">Where are you on the journey to erm?</subfield>
      <subfield code="c">Gary W. Adams and Mary Campbell</subfield>
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      <subfield code="a">A comitee of senior leadership that meets periodically to discuss risk issues is often the first step in moving toward a more formal approach to risk management. ENTERPRISE RISK MANAGEMENT program follows the way to move organization beyond the risk associated with internal controls, information technology and fraud to a more integrated approach that includes the full spectrum of risk: strategic, operational, and financial reporting as well as compliance</subfield>
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      <subfield code="d">New York</subfield>
      <subfield code="g">Vol.52, nº 9, September 2005 ; p. 16-20</subfield>
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