Gestion des risques et quiproquos

Szpirglas, Mathias

doi:10.3166/rfg.161.67-90

Cited by 11 publications

(5 citation statements)

References 1 publication

(1 reference statement)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Internal auditors were tolerated, but were not deemed essential in organizational control (Spira and Page, 2003). However, the emergence of new business risks has compelled many organizations to reformulate strategies and to elevate the status of internal auditing (Szpirglas, 2006). Thus, risk-based internal auditing has emerged as an important contributor to effective risk management (Allot, 1996).…”

Section: Introductionmentioning

confidence: 99%

Factors associated with the adoption of risk‐based internal auditing

Castanheira

Rodrigues²,

Craig³

2009

Managerial Auditing Journal

View full text Add to dashboard Cite

Findings -In planning an annual schedule of audits, the adoption of a risk-based approach is statistically significant in international firms ( p # 0.05) and companies listed on the Portuguese stock market ( p # 0.10). There is a strong (but not significant) association between risk-based annual audit planning and entities which are private, in the finance sector, and large. In planning each audit engagement, adoption of a risk-based approach is correlated positively with entity size. Internal auditing is more proactive in the implementation of ERM in smaller organisations, and is more important in the finance industry and the private sector. Practical implications -A better understanding emerges of factors associated with the adoption of risk-based auditing, together with an enhanced appreciation of the role of internal auditing in ERM. Originality/value -The paper reveals the specific characteristics of companies that are associated with the adoption of risk-based approaches in the internal audit process. It is the first paper published about risk-based internal auditing in Portugal.

show abstract

Section: Introductionmentioning

confidence: 99%

Factors associated with the adoption of risk‐based internal auditing

Castanheira

Rodrigues²,

Craig³

2009

Managerial Auditing Journal

View full text Add to dashboard Cite

show abstract

“…In the 1940s the practice of internal auditing began to play an important role in organizational strategy and management (Jin'e and Dunjia, 1997; Dittenhofer, 2001). The emergence of new business risks has forced many organizations to reformulate strategies and upgrade the status of internal audit (Szpirglas, 2006). Risk-based internal audit is believed to play an important role in identifying significant risk areas and providing support to the company's risk management.…”

Section: Referringmentioning

confidence: 99%

Analysis Of the Effectiveness of Risk Based Internal Audit Implementation: A Case Study

2022

QAS

View full text Add to dashboard Cite

Background: Risk Based internal audit is a control and supervision activity carried out by internal auditors using the output of risk management. Purpose: The purpose of this study was to obtain a comprehensive understanding of the implementation of risk based internal audit at BPJS Ketenagakerjaan. Internal auditors need to know about risk management and risk maturity to identify key areas that require immediate supervision and follow-up. Method: This research is a case study qualitative research with a descriptive approach. Data was collected by means of interviews, observation and documentation. The analysis technique using triangulation is to collect data, reduce and draw conclusions. Results and findings: Researchers found that Social Security Agency while in Indonesian term is Badan Penyelenggara Jaminan Sosial (BPJS) Ketenagakerjaan as an institution that is mandated to manage labor social security membership fees and implement good governance and manage business risks. The risk management output is then used as the basis for conducting an internal audit. Discussion: BPJS Ketenagakerjaan carries out risk management to identify risks, identify areas that have potential risks and carry out risk profiling. This makes it easier for internal auditors to carry out the internal audit process. Impact: The results of risk management make it easier for auditors to identify risks and identify specific areas so that internal audits can run effectively and efficiently.

show abstract

“…C-K framework has indeed been used to build understandings of historical projects, such as the Tenerife accident (Szpirglas 2006), the Manhattan project (Lenfle 2012), the Swatch history (Garel & Mock 2012), or the emergence of carbon markets (Cartel, Aggeri, Agogué 2012). Some scholars have proposed to build tools for radical innovation management (Hooge, Agogué, Gillier 2012;Kokshagina Le Masson Weil 2012), for building a common purpose (Gillier, 2010;Gillier & Piat, 2011, for handling patent issues (Felk 2011, or for organizing collective action in innovation activities (Elmquist & Segrestin 2007, Béjean 2008, Arnoux, Béjean, Hatchuel 2010).…”

Section: Fig3 -C-k Theory In Diverse Fieldsmentioning

confidence: 99%

10 Years of C–K Theory: A Survey on the Academic and Industrial Impacts of a Design Theory

Agogué

Kazakçı

2014

An Anthology of Theories and Models of Design

View full text Add to dashboard Cite

The goal of our research 1 was to understand what is expected today from a design theory and what types of impact such type of scientific proposition may reach. To answer these questions with a grounded approach we chosed to study the developement of C-K theory as phenomenon per se that can inform our research work. C-K theory is clearly recognized as a design theory and it is a good representative of the level of generality and abstraction of contemporary design theory. Indeed, the validity of the theory as such has already been documented (e.g.

show abstract

Gestion des risques et quiproquos

Cited by 11 publications

References 1 publication

Factors associated with the adoption of risk‐based internal auditing

Factors associated with the adoption of risk‐based internal auditing

Analysis Of the Effectiveness of Risk Based Internal Audit Implementation: A Case Study

10 Years of C–K Theory: A Survey on the Academic and Industrial Impacts of a Design Theory

Contact Info

Product

Resources

About