Article Details
  • Published Online:
    December  2023
  • Product Name:
    The IUP Journal of Financial Risk Management
  • Product Type:
    Article
  • Product Code:
    IJFRM021223
  • Author Name:
    Madhu Vij and Subhashis Nath
  • Availability:
    YES
  • Subject/Domain:
    Finance
  • Download Format:
    PDF
  • Pages:
    19
Changing Role of Auditors and CFOs vis-à-vis Risk Management: A Survey Study
Abstract

The aim of the study is to bring out the emerging and changing role of auditors and chief financial officers (CFOs) in addressing risk management. A questionnaire survey consisting of two themes was mailed to the respondents. Theme 1 focused on understanding the risk management system of organizations and what the underlying changing risk landscape means for them. The second theme centered broadly on governance and sustainability issues facing organizations. The findings indicate that CFOs and auditors do ensure that an effective risk management program is embedded in every function so as to make it an integral part of the company’s regular decision-making process. The implication is that managing risk in organizations has become an indispensable part of good corporate governance.

Introduction

Regular business disruptions and changing risk landscape can have a disruptive and devastating effect on organizations. A new perspective of risk management in the context of evolving technology and data-driven experience over the last few years has prompted an important shift in the role of auditors and chief financial officers (CFOs) in organizations. With the emergence of new technology at an unprecedented pace, the role of auditors and CFOs is poised for a rapid change.