Insights

Framework for Dynamic Risk Management in Responsive Organisations – Thesis

In a fast-moving business environment open to global competition and with the proliferation of new technology, risk management is fundamental to doing business, especially considering the dynamic nature of the environment in which organisations now exist.

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Meeting the Future: Dynamic Risk Management for Uncertain Times

Dynamic risk management has three core component activities: 1) Detecting potential new risks and weaknesses in controls, 2) Determining the appetite for risk taking, and 3) Deciding on the appropriate risk-management approach.
Detecting risks and control weaknesses Institutions need both to predict new threats and to detect changes in existing ones. Today, many companies maintain a static and formulaic view of risks, with limited linkages to business decision making.

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Integrating Cybersecurity and Enterprise Risk Management (ERM)

The increasing frequency, creativity, and severity of cybersecurity attacks means that all enterprises should ensure that cybersecurity risk is receiving appropriate attention within their enterprise risk management (ERM) programs.

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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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Managing Fraud Risk: Prevent, Detect, and Respond

Managing fraud risk differs from other risks as these intentional misconduct are specifically designed to evade detection.
Organisations need to realise the importance of addressing fraud risks strategically and move away from being reactive, to adopting a proactive approach.

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Overview of Fraud Risk Management

Does your organisation follow a specific risk management model? If so, which one? Do you think this model adequately addresses the risks your organisation faces? Why or why not?

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Risk Oversight and Risk Governance of Firms

Risk is threats for firms’ future development, so effective risk oversight is important for firms. Board of directors plays a significant role in the risk oversight process, but they are facing serious challenges and pressures in effective risk oversight. Therefore, risk governance is becoming more and more important for firms to effectively reduce their risks, develop a robust internal control system and then become profitable.

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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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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 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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