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Fraud Risk Management in Internal Audit

Several high-profile and large-scale corporate fraud cases have made headlines in recent years. Investigations into a number of these frauds have identified that many of them took place over a significant period of time and often resulted in crippling impact to, and even the demise of, the victim organizations.

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Dangerous Data

Over the years, I have advocated vigorously for the use of facts and data when analysing and assessing risks, uncertainties and levers. I fully stand by this and will continue advocating for using data as well as I firmly believe there really is no such thing as “qualitative analysis”.

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Effective Risk Reporting

An important element of risk management is related to risk reporting i.e., how do you convey the results of the risk management process to management.
Starting with the end of the sentence “to management” means the reporting must be defined in such a way and with such content that management finds this relevant and valuable.

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Enhancing Organizational Resilience: The Transformative Influence of Strategic Human Resource Management Practices and Organizational Culture

In an era characterized by rapid changes and uncertainty, organizational resilience emerges as a critical factor for the survival and prosperity of businesses. Confronted with a progressively volatile and unpredictable organizational landscape, an organization’s capacity to swiftly and effectively address challenges and adapt to changes becomes indispensable.

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Comeback or evolution? Examining Organizational Resilience Literature in pre and during COVID-19

Purpose – The ability of companies to develop organizational resilience before, during and after crises is crucial for their development and growth. The future forecasts increasingly more crises, thus this paper aims at identifying key topics around organizational resilience in COVID-19 times, differentiating them of pre-crisis literature and synthesizing them into a research framework.

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Cyber Risk and Cybersecurity: a Systematic Review of Data Availability

Cybercrime is estimated to have cost the global economy just under USD 1 trillion in 2020, indicating an increase of more than 50% since 2018. With the average cyber insurance claim rising from USD 145,000 in 2019 to USD 359,000 in 2020, there is a growing necessity for better cyber information sources, standardised databases, mandatory reporting and public awareness. This research analyses the extant academic and industry literature on cybersecurity and cyber risk management with a particular focus on data availability.

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Defining Cyber Risk

Rapid digitization of the economy and social relations is the main reason why the issues of cyber risk, cyber threats and cybersecurity are continually gaining importance. Despite the increase in the number of research papers in these areas, scholarly articles defining cyber risk are relatively scarce. Moreover, the uniform broadly accepted definition of cyber risk has not been adopted yet, probably due to the interdisciplinary nature of this concept and the dynamics of its change. The paper contributes to the literature on the cyber risk, cybersecurity and cyber risk management.

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Cyber Risks: Systematic Literature Analysis

This systematic literature review focuses on the digitalization theme and its associated risks, particularly cyber risks. Conducted through a comprehensive exploration of the Scopus database over two decades, employing keywords such as "digitalization," "digitization," and "digital risks," this research aimed to understand the evolution of terminology and scholarly discourse in this domain. The investigation initially targeted "digital risks" but shifted towards keywords like "cyber risks," "cybersecurity," and "cyber resilience" to reflect the changing landscape. The review traces the origins of the often-employed keyword "industry 4.0" and its impact on research interests, prompting a focus on more recent publications due to the rapid pace of development in the field.

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Global Cybersecurity Outlook – 2025

This year’s report shines a light on
the increasing complexity of the cyber landscape, which has profound and far-reaching implications for organizations and nations. This complexity is driven by a series of compounding factors:
– Escalating geopolitical tensions are contributing to a more uncertain environment.
– Increased integration of and dependence on more complex supply chains is leading to a more opaque and unpredictable risk landscape.
Etc.

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Guide: Risk and Managing Risk Explained

Risk-taking is fundamental to the success of any organisation. The leaders of an organisation must decide the extent to which risk needs to be sought, accepted, addressed or avoided, and their approach to this will determine how risks are managed across their organisation.

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