Overview of enterprise risk management -- Corporate governance and roles and responsibilites -- ERM defined -- The ERM process : step by step -- COSO framework and financial controls -- Excerpt from a code of ethics policy -- Whistleblower program -- Approaval policy and procedures -- Financial controls and risk assessment -- Entity-level control assessment -- Accounts payable : preliminary controls assessment questionnaire -- Fraud risk factors : AU section 316 -- Ongoing compliance overview -- Ongoing compliance challenges -- Addressing compliance and risk management challenges through automation -- Ongoing compliance and IFRS

1. Risk management