ABSTRACT
Not every organization has an enterprise risk management strategy. More likely, risk management is being managed at the business unit level. In the Crowe Horwath-sponsored survey of CFOs (www. crowehorwath.com), the biggest challenge that CFOs identi™ed was managing risk across the organization. že survey identi™ed that 40% of CFOs said that technology factors were a high concern for business performance disruption. Technology factors are associated with information and communication systems.
