Enterprise Risk Management in the Federal Government: OMB Circular A-123

$49.00

The Sarbanes-Oxley Act in 2002 changed the internal control financial reporting game and prompted the federal government to update its own internal control policies issuing OMB Circular 123. By 2016, OMB Circular A-123 was revised to introduce a management responsibility for implementing Enterprise Risk Management (ERM) in federal agencies. In this course, you will gain a familiarity with OMB Circular A-123 outlining management's responsibility for a portfolio-wide ERM approach that integrates agency strategy and budget development with a study and evaluation of Agency Internal Control.