Mark Beasley PhD, CPA
Bruce C. Branson Ph.D.
A detailed analysis of important components of risk management processes
Organizations continue to operate in a global environment where a variety of uncertainties can suddenly appear and trigger risks affecting their strategic success. In the 16th annual edition of 2025 The State of Risk Oversight: An Overview of Enterprise Risk Management Practices, the AICPA® and North Carolina State University (NCSU) Poole College of Management have obtained expert insights from business leaders on the state of enterprise risk management practices and trends across industries of varying sizes doing business within the United States.
This study provides an overview of risk oversight practices by delivering key data from 273 U.S.-based organizations.
This 16th edition of our report provides a detailed analysis of important components of risk management processes for the full sample and highlights key findings for various subgroups.
Mark Beasley, PhD, CPA
Mark S. Beasley, CPA, Ph.D., is the Alan T. Dickson Distinguished Professor of Accounting and Director of the ERM Initiative at NC State University. He specializes in the study of enterprise risk management, corporate governance, financial statement fraud, and the financial reporting process. He completed over seven years of service as a board member of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and has served on other national-level task forces related to risk management issues. Currently, he is a member of the United Nation’s Internal Control Advisory Group. He consults with boards and senior executive teams on risk governance issues, is a frequent speaker at national and international levels, and has published over 100 articles, research monographs, books, and other thought-related publications. He earned his Ph.D. at Michigan State University.
Bruce C. Branson, Ph.D.
Bruce C. Branson, Ph.D., is an Alumni Distinguished Professor of Accounting and Associate Director of the ERM Initiative in the Poole College of Management at NC State University. His teaching and research is focused on enterprise risk management and financial reporting, and includes an interest in the use of derivative securities and other hedging strategies for risk reduction/risk sharing. He also has examined the use of various forecasting and simulation tools to form expectations used in financial statement audits and in earnings forecasting research. He earned his Ph.D. at Florida State University.