Protiviti partnered with North Carolina State University’s Enterprise Risk Management (ERM) Initiative to conduct our third-annual Executive Perspectives on Top Risks Survey of C-level executives regarding the macroeconomic, strategic and operational risks their organizations face.

In this issue of Board Perspectives: Risk Oversight, we outline the top 10 risks for 2015 which reflect some marked differences compared to 2014. We also provide insight as to what’s on the minds of senior executives and directors. The board of directors may want to consider these risks in evaluating its risk oversight focus for the year.