Integrated Management Systems Under the Banner of Sustainable Development: Risks and Opportunities

Petrescu, Marius; Panait, Mirela; Fu, Hailong

doi:10.1002/9781119804345.ch7

Cited by 4 publications

(3 citation statements)

References 32 publications

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“…Karapetrovic and Willborn (2002) stated that the internal audit process includes the audit plan as an input and audit report as an output. Audit resources can reflect the integrated audit management effectiveness (Petrescu et al, 2021). Thus, we postulated the following hypothesis:…”

Section: Internal Audit Processmentioning

confidence: 99%

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Impact of integrated audit management effectiveness on business sustainability in manufacturing firms

Hassan

Zailani

Rahman

2021

MRR

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Purpose This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy. Design/methodology/approach Drawing on the dynamic capability and contingency theory, the authors investigated the factors on integrated audit management implementation using a sample of 104 certified Malaysian manufacturing firms. The collected data has been analysed using the partial least squares through the structural equation modelling technique. Findings The findings have revealed that human resource capability, technological capability and quality capability have a robust influence on the importance of the internal audit process, which, in turn, leads to integrated audit management effectiveness towards the outcome of business sustainability. The results have also indicated the mediating effect of the internal audit process on the research model. Originality/value The contribution from the empirical findings will provide productive insights to help manufacturing firms devise an effective integrated internal audit management system to ensure business sustainability and increase competitiveness advantages for an emerging economy.

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Section: Internal Audit Processmentioning

confidence: 99%

“…2. Literature review 2.1 Audit management system in Malaysia Audit management is conducted to assess compliance towards a management system as part of progressive development (Petrescu et al, 2021). In Malaysia, it is not compulsory for firms to have compliance and certification regarding management systems standards (MSSs).…”

Section: Introductionmentioning

confidence: 99%

Impact of integrated audit management effectiveness on business sustainability in manufacturing firms

Hassan

Zailani

Rahman

2021

MRR

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“…The information security management system according to ISO 27001 is designed to protect information and therefore to manage risks that can potentially threaten this information [22,23]. The information security management system is a documented system proving that identified information assets are protected, information security risks are managed, measures with the required level of assurance are in place and they are controlled.…”

Section: Information Security Aspects and Risksmentioning

confidence: 99%

Integrated Management of the Environment-Safety Risks in the Thermal Power Station

Majerník,

Daneshjo,

Malega

et al. 2023

Pol. J. Environ. Stud.

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The proposals are based on an analysis of the current state and methodologies of corporate risk management with an emphasis on management according to internationally recognized ISO 3100X standards and their revision, as well as the requirements of revised ISO standards for quality management, environment, safety, etc. related to risk management. The Deming cycle (Plan-Do-Check-Act) of continuous improvement is a methodological tool for building a management system, whether for a partial aspect or integrated, which greatly facilitates the integration process. Significant support for the integration of management systems is a unified element structure of the latest revisions of ISO standards according to Annex SL for quality ISO 9001, environment, ISO 14001, occupational health and safety ISO 45001, information security ISO 27001, but also others. When implementing management systems according to these standards, it is recommended to use the latest ISO standard 31000: 2019 Risk Management -Guidance in connection with the management of individual risks. Although this standard does not have a 10-chapters structure according to Annex SL as well as other standards, it is fully integrated into the system. It has 6 chapters and chapters 4. Principles, 5. System, 6. The process contains recommendations that can be integrated with the requirements of the chapters of the ISO standards for environmental management, quality, safety and health at work, health and safety, information security. The identification and evaluation of aspects of impacts and risks is an input to building management systems of an organization according to internationally recognized standards, whether for partial aspects or an integrated system. The most important aspects impacts and risks, whether technical, economic, environmental, safety, information and others are reflected in the management system in policies and objectives. In this context, it is useful to draw up a Register of Aspects, Impacts and Risks for organizational processes, and if it is an integrated management system, an integrated register is needed. As part of our research, a generally applicable guide to the preparation of a more exact integrated register was proposed as a basis for building an integrated management system. The register form includes 10 columns with their specification and quantification

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Digitalization as an instrument in support of covering the circularity gap in the European Union economy

Hysa,

Manta,

Ailincă

et al. 2024

Environ Dev Sustain

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Integrated Management Systems Under the Banner of Sustainable Development: Risks and Opportunities

Cited by 4 publications

References 32 publications

Impact of integrated audit management effectiveness on business sustainability in manufacturing firms

Impact of integrated audit management effectiveness on business sustainability in manufacturing firms

Integrated Management of the Environment-Safety Risks in the Thermal Power Station

Digitalization as an instrument in support of covering the circularity gap in the European Union economy

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