Andrew Berry & Gary T T Burke 
Risk and Management Accounting 
Best Practice Guidelines for Enterprise-Wide Internal Control Procedures

This CIMA research report builds on a pilot study undertaken by the authors. A framework for risk management was developed as a result of the research. This research report describes the results of a major survey-based research study entitled ‘Risk and Management Accounting: The development of best practice guidelines for enterprise-wide internal control procedures to identify and manage risk; the contribution of and the consequences for management accountants’. How (and why) organizations and their management accountants develop effective internal control systems to identify and manage risk How (and why) organizations and their management accountants construe risk in their professional and managerial roles