The book examines the factors associated with the level of adoption of Enterprise Risk Management (ERM) among public listed companies in Malaysia. The main aim of this particular study is to examine the relationship between the quality of Chief Risk Officer (CRO) and the quality of Board of Directors (BOD) with regard to the level of ERM adoption within the companies involved. The Internal Audit Support factor is also examined and the quality of Internal Audit Support (IAS) is a moderating factor in the research framework. This book will be able to shed some insights into the ERM activities of multinationals from a developing country’s perspective by identifying the level of stages that Malaysian public listed companies are adopting ERM.