scholarly journals Risk management - a conceptual foundation

2018 ◽  
Vol 6 ◽  
pp. 132-135
Author(s):  
Hannes Taubenböck ◽  
Inken Müller ◽  
Christian Geiß ◽  
Robert Luetkemeier.
Author(s):  
Clark Hampton ◽  
Steve G. Sutton ◽  
Vicky Arnold ◽  
Deepak Khazanchi

Recognizing the need for effective cyber risk management processes across the supply chain, the AICPA issued a new SOC in March 2020 for assuring cyber supply chain risk management (C-SCRM) processes. This study examines supply chain relationship factors and cyber risk issues to better understand the demand for C-SCRM assurance. Resource Advantage Theory of Competition provides the conceptual foundation for assessing the dual drivers of relationship building and cyber risk management on demand for assurance. We use a field survey to collect data from 205 professionals enabling evaluation of the complex relationships in the theoretical model. Results support all hypotheses, provide satisfactory model fit, and support the underlying theory. Trust and cyber supply chain risk both positively influence demand for assurance over C-SCRM processes. This study expands the literature on cyber assurance by auditors and elaborates on overall supply chain processes that help drive value from auditors providing such assurance.


2019 ◽  
Author(s):  
Osmar Shalih

The world has agreed that people resilience to immediately recover from disaster should be a priority, considering the increase of disaster hazards as well as scientific and technological advances. Disaster impacts and risks can be reduced along with increasing people or community resilience towards hazards. Many studies have examined and measured the level of disaster resilience but have not reached the holistic aspect of sustainable development on a community scale. This study was carried out in the Cisolok District, Sukabumi, a highly landslide-prone region. This study uses a qualitative approach with a conceptual foundation of interpretative geography and also uses primary and secondary data. Primary data are obtained from field observations, in-depth interviews, and documentation. Secondary data are obtained from literature studies in the collection of text and maps of published scientific works such as textbooks and study reports or research papers. The results of the study show that factors influence to disaster resilience are community capacities (social capital, disaster preparedness, and risk knowledge) and the roles of local institutions. Community resilience assessment efforts play a key role to identify less resilient regions as well as identify other factors that need to be considered by the government and all stakeholders to develop an inclusive and integrated disaster risk management framework in reducing disaster impacts and risks.


Author(s):  
David Mortimer ◽  
Sharon T. Mortimer
Keyword(s):  

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