Management'S Responsibility For Enterprise Risk Management And Internal Control: Omb Circular No. A-123

This Circular defines management's responsibilities for enterprise risk management (ERM) and internal control. The Circular provides updated implementation guidance to Federal managers to improve accountability and effectiveness of Federal programs as well as mission-support operations through implementation of ERM practices and by establishing, maintaining, and assessing internal control effectiveness. The Circular emphasizes the need to integrate and coordinate risk management and strong and effective internal control into existing business activities and as an integral part of managing an Agency.

• | Author: Office of Management and Budget
• | Publisher: CreateSpace Independent Publishing Platform
• | Publication Date: Jul 15, 2016
• | Number of Pages: 52 pages
• | Language: English
• | Binding: Paperback
• | ISBN-10: 1542438616
• | ISBN-13: 9781542438612