Reporting on Risk to the Board

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My good friend, Jim DeLoach of Protiviti, seems to be everywhere. He writes about risk management (and was an advisor to COSO for its 2017 ERM update), internal audit (I last saw him at the recent IIA General Audit Management Conference), and governance. He works closely with board members, often participating in meetings of the National Association of Corporate Directors.

He has a great perspective, as you might expect from a veteran who is familiar with all of these areas.

Most of the time, we agree – but disagree on how concepts should be communicated.

His latest piece,

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