Audit of the U.S. AbilityOne Commission’s Enterprise Risk Management (ERM) program

Develop and implement a process for tracking the consolidation of risks.

Include a process in the ERM program to include documenting management’s determination of key process decisions for its other process considerations.

Develop and implement effective key controls that identify risks and assign the Commission’s risk tolerances by aligning each control objective with the appropriate control activity and completing an updated entity-level control and results assessment.

Research and adopt an appropriate ERM maturity model.

Assess and update the Commission’s existing policies and procedures to ensure compliance with federal requirements and that the policies and procedures reflect the processes that it wants to adopt.