Management's Responsibility for Enterprise Risk Management and Internal Control: OMB Circular No. A-123 by Office of Management and Budget

Management's Responsibility for Enterprise Risk Management and Internal Control: OMB Circular No. A-123

Office of Management and Budget

52 pages missing pub info (editions)

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Description

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 program...

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