<p>This course will be an overview of:</p> <ul> <li>The Sarbanes-Oxley Act in 2002 changed the internal control financial reporting game and prompted the federal government to update its own internal control policies issuing OMB Circular 123.&nbsp; By 2016, OMB Circular A-123 was revised to introduce a management responsibility for implementing Enterprise Risk Management (ERM) in federal agencies. In this course, you will gain a familiarity with OMB Circular A-123 outlining management&#39;s responsibility for a portfolio-wide ERM approach that integrates agency strategy and budget development with a study and evaluation of Agency Internal Control.</li> </ul>