According to COSO, the position or internal entity that is best suited, as part of the enterprise risk management process, to devise and execute risk procedures for a particular department is

The CPA Business Analysis and Reporting (BAR) discipline focuses on advanced, high-level accounting, analyzing financial data for decision-making, and specialized reporting (10-20% gov't).

Key concepts include financial statement analysis, cost/variance analysis, complex technical reporting (consolidations, derivatives, leases), and government-wide financial statement conversion.