Protiviti partnered with North Carolina State University’s Enterprise Risk Management Initiative to conduct our third annual "Executive Perspectives on Top Risks" survey and obtained the views of more than 275 board members and C-suite executives about risks that are likely to affect their organization in 2015.

Overall, the survey findings suggest that while the business environment in 2015 will be somewhat less risky than in the previous two years, most of the business leaders surveyed indicated that they are more likely to invest in additional risk management resources in 2015.

The full survey report, "Executive Perspectives on Top Risks for 2015," may be accessed at or It includes detailed breakdowns of the results by respondent role, organization size, industry and other categories.

Jim DeLoach is a managing director at Protiviti, a global consulting firm that helps companies solve problems in finance, technology, operations, governance, risk and internal audit ( Follow Jim on Twitter @DeLoachJim.