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The profile of macroeconomic, strategic and operational risks continues to evolve in terms of significance and complexity for many organizations. The risks companies face in today’s global business environment create uncertainty for executive management and the board of directors.
Given the uncertainties of the environment, Volume 5, Issue 5 of The Bulletin provides observations and ideas for consideration by boards and their audit committees when setting the 2014 agenda. We present 10 major challenges many companies likely will face over the next 12 months. This list is derived from a survey we conducted with North Carolina State University of nearly 400 C-level executives to identify the most significant risks their companies face. We go on to summarize an agenda that is broken down into two categories – enterprise, process and technology risk issues and financial reporting issues.