By several measures, enterprise risk management (ERM) is more understood and more valued today than it was 10 years ago. Yet, robust risk management remains elusive for many entities. The State of Risk Oversight (PDF), an annual survey of business leaders by North Carolina State University and the American Institute of CPAs (AICPA), is now 10 years old, so several trends can be analyzed. The most recent survey drew responses from nearly 450 CFOs or equivalent senior executives in business and industry in the United States. Read more at the Journal of Accountancy.