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Sarbanes Oxley Act of 2002 was one of them, but this covers only a part of the total risks that a company faces. A much wider range like strategic, operational and hazardous risks lies outside this. To cover all the aspects of risks that an organization faces, companies are implementing the Enterprise Risk Management program, which means:
Enterprise risk management is a process, effected by an entity's board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives...
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