An emerging risk management and governance trend for 2008: renewed emphasis on establishing an integrated worldwide risk management plan.

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An emerging risk management and governance trend for 2008: renewed emphasis on establishing an integrated worldwide risk management plan.

Does everyone remember the landmark speech Stephen Cutler, former director of enforcement at the U.S. Securities and Exchange Commission, delivered at UCLA School of Law in September 2004? It was titled, "The Themes of Sarbanes-Oxley as Reflected in the Commission's Enforcement Program." This speech has since become known as the infamous "Gatekeepers Speech." In this speech, Cutler emphasized the importance of the gatekeepers, those people who are responsible for the monitoring and ove...

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