Changing Global Risk Landscape Goes Beyond Organizational Readiness, Says Global Report From AICPA and CIMA and NC State Poole College of Management | app

kAmk6>m%96 a_aa v=@32= $E2E6 @7 #:Dm:?4=F56D:?D:89ED 7C@> 2 DFCG6J @7 fcf 8=@32= D6?:@C 7:?2?46 2?5 3FD:?6DD =6256CD 4 @?5F4E65:? a_aa]%96 DFCG6J >62DFC65 7:?2?46C6=2E65 6I64FE:G6D’ 2DD6DD>6?ED @7 E96 =6G6= @7 >2EFC:EJ 😕 E96:C @C82?:K2E:@?’D AC@24E:G6 >2?286>6?E @7 E96D6 C:D2?286>6?E Wt#|X AC@46DD6D ​​W2 >6E9@5@=@8J E92E =@@2?286 >6?E DEC2E68:42==J 7C@> E96 A6CDA64E:G6 @7 E96 6?E:C6 7:C> @C @C82?:K2E:@? 2?5 2:>DE@:56?E:7J[ 2DD6DD[ 2?5 AC6A2C6 7@C A@E6?E:2= =@DD6D[ 52?86CD[ 92K2C5D[ 2?5 @E96C A@E6?E:2=D 7@C 92C> E92E >2J :?E6C76C6 H:E9 2? @C82?:K2E:@?VD @A6C2E:@?D 2?5 @3;64E:G6D 2?5^@C =625 E@ =@DD6DX]k^am

kAmx?4C62D65 F?46CE2:?EJ 2?5 C2A:5=J 6G@=G:?8 6G6?ED[ :?4=F5:?8 86@A@=:E:42= D9:7ED[ DFAA=J 492:? 5:DCFAE:@?D[ 4@>A6E:E:@? 7@C E2=6?E[ :?4C62D65 G@=F>6 @7 2G2:=23=6 52E2[ 4=:>2E6 492?86 4@?46C?D[ 2?5 =:?86C:?8 67764ED @7 2 8=@32= A2?56>:4[ 2C6 4@?E:?F:?8 E@ 5C:G6 E96 4@>A=6I:EJ @7 C:D< 492==6?86D D6?:@C 6I64FE:G6D 24C@DD E96 8=@36 >FDE ?2G:82E6] tG6? H96? 72465 H:E9 E96D6 4@>A=6I:E:6D @7 C:D

kAm“v=@32==J[ @C82?:K2E:@?D 7246 E96 C62=:E:6D @7 2? :?4C62D:?8=J 4@>A=6I C:D< 6?G:C@?>6?E H9:=6 C62=:K:?8 E96:C 4FCC6?E 2AAC@249 E@ C:D< @G6CD:89E >2J 36 :?DF77:4:6?E 😕 2 C2A:5=J 492?8:?8 C:D< 6?G:C@?>6?E[” 244@C5:?8 E@ |2C< q62D=6J[ z!|v !C@76DD@C @7 p44@F?E:?8 2?5 s:C64E@C @7 E96 t#| x?:E:2E:G6 2E }r $E2E6] “p?5:?E6C6DE:?8=J[ 6G6? AC:@C E@ E96 >2DD:G6=J 5:DCFAE:G6 r@G:5`h A2?56>:4[ 3FD:?6DD =6256CD 92G6 D6?D65 2? @G6CH96=>:?8 G@=F>6 2?5 4@>A=6I:EJ @7 C:DA24E:?8 E96:C @C82?:K2E:@?D] pD E9:D 2?5 @FC AC6G:@FD DEF5:6D DF886DE[ C:D< >2?286>6?E 5@6D ?@E 2AA62C E@ 36 86EE:?8 62D:6C]”k ^ Am

kAmqFD:?6DD =6256CD F?56CDE2?5 E96:C @C82?:K2E:@?D >FDE E2@?8 C6DA@?56?ED H96? 2D2?286>6?E AC@46DD6D ​​AC@G:565 2 4@>A6E:E:G6 25G2?E286]p 9:896C A6C46?E286 @7 C6DA @?56?ED:? pD:2 U2>Aj pFDEC2=2D:2 Wc_ A6C46?EX 2?5 p7C:42 U2>Aj |:55=6 t2DE Wbc A6C46?EX 36=:6G6 E96:CC:DA@CE2?E 4@>A6E:E:G6 25G2?E286[ H9:=6 E96 A6C46?E286D 2C6 >F49 =@H6C 😕 tFC@A6 U2>Aj &]z]W`b A6C46?EX 2?5 E96 &]$]W“ A6C46?EX]w@H6G6C[ E96 C6A@CE D9@HD 2 5:D4@??64E 2>@?8 G:6HD 7C@> 2C@F?5 E96 H@C=5 H96? C:D< 6IA@DFC6D 2C6 4@?D:56C65 3J D6?:@C 6I64FE:G6D H96? 6G2=F2E:?8 A@DD:3=6 ?6H DEC2E68:4 :?:E:2E:G6D[ H:E9 9:896C A6C46?E286D C6A@CE65 😕 pD:2 U2>Aj pFDEC2=2D:2 2?5 p7C:42 U2>Aj |:55=6 t2DE W3@E9 ee A6C46?EX 2?5 D=:89E=J =@H6C 😕 tFC@A6 U2>Aj &]z]Wdg A6C46?EX 2?5 E96 &]$]Wcf A6C46?EX]k^Am

kAm“qFD:?6DD =6256CD E92E 6>3C246 E96 C62=:EJ E92E C:D6?E:? 6?E6CAC:D6 C:DA=6I 2?5 F?46CE2:? C:D

kAmp55:E:@?2= E96 C6A@CE:?4=F56ik^Am

kF=mk=:m#6DA@?56?ED: ? >@DE C68:@?D ?@E65 r@G:5`h 92G:?8 “>@DE=J” @C “6IE6?D:G6=J” 492?865 E96 ?2EFC6 @7 E @AC:DAj&]z]WCg A6C46?EX[ p7C:42 U2>Aj |:55=6 t2DE We` A6C46?EX[ pD:2 U2>Aj pFDEC2=2D:2 Wf` A6C46?EX[ &]$]Wc` A6C46?EX]k^=:mk=:m|@DE 6I64FE:G6D 5@ ?@E 36=:6G6 E96:C @C82?:K2E:@?’DC:D2? 286>6?E AC@46DD6D ​​AC@G:56 4@>A6E:E:G6 25G2?E286tFC@A6 U2>Aj&]z]W`b A6C46?EX[ p7C:42 U2>Aj |:55=6 t2DE Wbc A6C46?EX[ pD:2 U2>Aj pFDEC2=2D:2 Wc_ A6C46?EX[ &]$]W“ A6C46?EX]k^=:mk=:mp3@FE @?692=7 @7 @C82?:K2E:@?D @FED:56 @7 E96 &]$]56D4C: 36 E96:C >6EC:4D 7@C >@?:E@C:?8 C:D@DE=J” E@ “6IE6?D:G6=J” C@3FDE WtFC@ A6 U2>Aj &]z]– cf A6C46?E[ pD:2 U2>Aj pFDEC2=2D:2 – cf A6C46?E[ p7C:42 U2>Aj |:55=6 t2DE – d_ A6C46?EX[ H9:=6 @?=J b` A6C46?E 😕 E96 &]$]56D4C:36 E96:C >6EC:4D 2E E92E =6G6=]k^=:mk=:m|@DE @C82?:K2E:@?D WtFC@A6 U2>Aj &]z]– ec A6C46?E[ pD:2 U2>Aj pFDEC2=2D:2 – ec A6C46?E[ p7C:42 U2>Aj |:55=6 t2DE – fe A6C46?EX 4=2:> E@ 92G6 2 DE2?52C5:K65 AC@46DD 7@C :56?E:7J:?8 C:D

kAmk6>m|6E9@5@=@8Jk^6>mk^Am

kAmk6>mk2 9C67lQ9EEADi^^4ED]3FD:?6DDH:C6]4@>^4E^r%n:5lD>2CE=:?AjFC=l9EEADTbpTauTauHHH]2:4A2]@C8TauAC@76DD :@?2 =:?D:89EDTau5@H?=@25Taua_aa8=@32=DE2E6@76?E6CAC:D6C:D0>65:F>TbsC676CC2=TaeFE>0D@FC46TbsAC6DDC6=62D6TaeFE>042>A2:8?Tbsa_aau2== t#|TaeFE>04@?E6?ETbs5@H?=@25U2>Aj6D966Eldahaefh`U2>Aj ?6HD:E6>:5la_aa_haf__dag`U2>Aj=2?l6?&$U2>Aj2?49@Cl% 96Za_aaZv=@32=Z$E2E6Z@7Z#:DAj: ?56IlaU2>Aj>5dl4hgacehe_5dfbd`5dh3e_56_bcb`3a_6Q C6=lQ?@7@==@HQ D92A6lQC64EQm%96 a_aa v=@32= $E2E6 @7 #:Dm:?4=F56D 52E2 4@==64E65 5FC:?8 a_aa E9C@F89 2 ? @?=:?6 DFCG6J @7 8=@32= 3FD:?6DD =6256CD 24C@DD 7@FC 4@C6 C68:@?D WtFC@A6 U2>Aj E96 &]z][ pD:2 U2>Aj pFDEC2=2D:2[ p7C:42 U2>Aj E96 |:55=6 t2DE[ &?:E65 $E2E6DX] X? E@E2=[ fcf 7F==J 4@>A=6E65 DFCG6JD H6C6 DF3>:EE65] ~7 E9@D6 23@FE 92=7 D6CG6 😕 D6?:@C 244@F?E:?8 2?5 7:?2?46 C@=6D[ H:E9 E96 C6>2:?:?8 C6AC6D6?E:?8 2 G2C:6EJ @7 >2?286>6?E A@D:E:@?D H:E9:? 2 C2?86 @7 :?5FDEC:6D]k^am

kAmk6>mp3@FE E96 pDD@4:2E:@? @7 x?E6C?2E:@?2= r6CE:7:65 !C@76DD:@?2= p44@F?E2?ED[ 2?5 pxr!p U2>Aj rx|pk^6>mk^Am

kAm%96 pDD@4:2E:@? @7 x?E6C?2E:@?2= r6CE:7:65 !C@76DD:@?2= p44@F?E2?ED ® WE96 pDD@4:2E:@?X[ C6AC6D6?E:?8 pxr!p ® U2>Aj rx|p ®[ 25G2?46D E96 8=@32= 244@F?E:?8 2?5 7:?2?46 AC@76DD:@? E9C@F89 :ED H@C< @? 3692=7 @7 egh[___ pxr!p 2?5 rx|p >6>36CD[ DEF56?ED 2?5 6?82865 AC@76DD:@?2=D 😕 `he 4@F?EC:6D 2?5 E6CC:E@C:6D] %@86E96C[ H6 2C6 E96 H@C=5H:56 =6256C @? AF3=:4 2?5 >2?286>6?E 244@F?E:?8 :DDF6D E9C@F89 25G@424J[ DFAA@CE 7@C E96 r!p =:46?D6 2?5 DA64:2=:K65 4C656?E:2=D[ AC@76DD:@?2= 65F42E:@? 2?5 E9@F89E =6256CD9:A] (6 3F:=5 ECFDE 3J 6>A@H6C:?8 @FC >6>36CD 2?5 6?82865 AC@76DD:@?2=DH:E9 E96 @H=6586 2?5 @ AA@CEF?:E:6D E@ 36 =6256CD :?3C@256?:?8 AC@DA6C:EJ 7@C 2 >@C6:?4=FD:G6[ DFDE2:?23=6[ 2?5 C6D:=:6?E 7FEFC6]k^am

kAm%96 p>6C:42? x?DE:EFE6 @7 r!pD ® Wpxr!pX[ E96 H@C=5’D =2C86DE >6>36C 2DD@4:2E:@? C6AC6D6?E:?8 E96 r!p AC@76DD:@?[ D6ED 6E9:42= DE2?52C5D 7@C :ED >6>36CD 2?5 &]$]2F5:E:?8 DE2?52C5D 7@C AC:G2E6 4@>A2?:6D[ ?@E7@CAC@7:E @C82?:K2E:@?D[ 2?5 7656C2=[ DE2E6[ 2?5 =@42= 8@G6C?>6?ED] xE 2=D@ 56G6=@AD 2?5 8C256D E96 &?:7@C> r!p tI2>:?2E:@? 2?5 3F:=5D E96 A:A6=:?6 @7 7FEFC6 E2=6?E 7@C E96 AF3=:4 244@F?E:?8 AC@76DD:@?]k^Am

kAm%96 r92CE6C65 x?DE:EFE6 @7 |2?286>6?E p44@F?E2?ED ® Wrx|pX 😀 E96 H@C=5’D =625:?8 2?5 =2C86DE AC@76DD:@?2= 3@5J @7 >2?286>6?E 244@F?E2?ED]rx|p H@CA=@ J6CD 2?5 DA@?D@CD =625:?86586 C6D62C49[ 4@?DE2?E=J FA52E:?8 :ED AC@76DD:@?2= BF2=:7:42E:@? 2?5 AC@76DD:@?2= 6IA6C:6?46 C6BF:C6>6?ED E@ 6?DFC6 :E C6>2:?D E96 6>A=@J6C’D 49@:46 H96? C64CF:E:?8 7:?2?4:2==J EC2:?65 3FD:?6DD =6256CD]k^am

kAmk6>mp3@FE }@CE9 r2C@=:?2 $E2E6 &?:G6CD:EJ’D k2 9C67lQ9EEADi^^4ED]3FD:?6DDH:C6]4@>^4E^r%n:5lD>2CE =:?AjFC=l9EEADTbpTauTau6C>]?4DF]65FTauU2>Aj6D966Eldahaefh`U2>Aj?6HD:E6>:5la_aa_haf__dag`U2>Aj=2?l6?&$U2>Aj2?49@Clt?E6CAC : D6Z#:D6?EZTagt#|TahZx?:E:2E:G6U2>Aj:?56IlbU2>Aj>5dladcdgc57h23c“_ah57`cd5h_3ee_b7eQ C6=lQ?@7@==@HQ D92A6lQC64EQmt ?E6CAC:D6 #:D6?E Wt#|X x?:E:2E:G6k^2mk^6>mk^Am

kAm%96 t?E6CAC:D6 #:D6?E Wt#|X x?:E:2E:G6:? E96 !@@=6 r@==686 @7 |2?286>6?E 2E }@CE9 r2C@=:?2 $E2E6 &?:G6CD:EJ AC@G:56D E9@F89E =6256CD9 : A 23@FE t#| AC24E:46D 2?5 E96:C:?E68C2E:@? H:E9 DEC2E68J 2?5 4@CA@C2E6 8@G6C?2?46]u24F=EJ:? E96 t#| x?:E:2E:G6 7C6BF6?E=JH@C2?286>6?E E62>D 96= A:?8 E96> =:?^4E^r%n:5lD>2CE=:?AjFC=l9EEATbpTauTauHHH]6C>]?4DF]65FU2>Aj6D966Eldahaefh`U2>Aj?6HD:E6>:5la_aa_haf__dag `U2>Aj=2?l6?&$U2>Aj2?49@ClHHH]6C>]?4DF]65FU2>Aj:?56IlcU2>Aj>5dl`fg4h65he2d7fbgcce23efgc5324a3ggQ C6=lQ?@7@==@HQ D92A6lQC64EQmHHH ]6C>]?4DF]65Fk^2m X]k^Am

kAm’:6H D@FC46 G6CD:@? @? k2 9C67lQ9EEAi^^3FD: 6DDH:C6]4@>Qm3FD: 6DDH:C6]4@>k^2mik2 9C67lQ9EEADi^^HHH]3FD: 6DDH:C6]4@>^?6HD^9@>6 ^a_aa_haf__dag` ^6?^Q C6=lQ?@7@==@HQm9EEADi^^HHH]3FD:?6DDH:C6]4@>^?6HD^9@>6^a_aa_haf__dag`^6?^k^ 2mk ^ Am

kAmr~}%pr%i |65:2ik^Am

kAm|2C:2 !@E6A2=@G2k^Am

kAm}r $E2E6 &?:G6CD:EJk^Am

kAmh`h]d`b]fabgk^Am

kAmk2 9C67lQ>2:=E@i>A@E6A2o?4DF]65Fq:==Qm>A@E6A2o?4DF]65Fq:==k^2m u6C8FD@?k^Am

kAmpxr!pk^Am

kAmh`h]c_a]ce`_k^Am

kAmk2 9C67lQ>2:=E@i3:==]76C8FD@?o2:4A24:>2]4@>Qm3:==]76C8FD@?o2:4A24:>2]4@>k^ 2mk ^ Am

kAmzt*(~#si }t( *~#z &}x%ts $%p%t$ }~#%wp|t#xrpk^Am

kAmx}s&$%#* zt*(~#si !#~ut$$x~}p{ $t#’xrt$ q&$x}t$$ ~%wt# !#~ut$$x~} p{ $t#’xrt$ ux}p}rt ux}%trw qp}zx}v prr~&}%x}vk^Am

kAm$~&#rti pDD@4:2E:@ ? @7 x?E6C?2E:@?2= r6CE:7:65 !C@76DD:@?2= p44@F?E2?EDk^Am

kAmr@AJC:89E qFD:?6DD (:C6 a_aa]k^Am

kAm!&qi _h^af^a_aa `_i_` p|^sx$ri _h^af^a_aa `_i_b p|k^Am

kAmk2 9C67lQ9EEAi^^HHH]3FD:?6DDH:C6]4@>^?6HD^9@>6^a_aa_haf__dag`^6?Qm9EEAi^^HHH]3FD:?6DDH:C6]4@>^?6HD^9 @>6^a_aa_haf__dag`^6?k^2mk^Am

Copyright BusinessWire 2022.