Enterprise Risk Management

Identifying Risks in B2B E-commerce Relationships
Erscheinungsjahr 2004
ISBN: 978-0-89413-554-5
Verlag: The Institute of Internal Auditors

Buch, Englisch, 119 Seiten

Enterprise risk management (ERM) has moved to the forefront of corporate concerns amidst regulatory requirements within the United States and increased pressure from boards of directors, stockholders, and the general public. At the same time, internal auditors have assumed the responsibility of ensuring adequate internal controls are in place across the enterprise.

One reality confronting many corporate executives is that enterprise risk is not enterprise-centric but emanates from an extended enterprise and includes relationships with vendors, customers, and outsourcing providers. Indeed, in today’s environment, internal auditors can no longer simply compete in an organization versus organization environment, but rather survival is dictated through successful supply chain competitiveness. Inevitably, these extended-enterprise relationships are heavily dependent on information technology-based systems linked through increasingly tight business-to-business (B2B) e-commerce linkages.

This detailed research report:

Articulates the risks surrounding B2B e-commerce relationships to enhance your understanding of how they impact ERM.
Explores the various facets of B2B e-commerce relationships to help you attain a better understanding of key risk factors to monitor as a component of B2B e-commerce risk management efforts.
Helps you understand how to assess relationships with current or potential B2B partners to better comprehend the likely risk level inherited via the trading relationship.
Explains how to identify critical risk factors in sufficient detail to replicate the process if a uniquely tailored set of critical risk factors is desired.
Provides a general strategy for addressing B2B e-commerce risks as a component of an overall ERM strategy.

Autoren/Hrsg.

Arnold, Vicky

Hampton, Clark

Khazanchi, Deepak

Sutton, Steve G.

Über Autor(innen)

Vicky Arnold, Ph.D., is Associate Professor of Accounting at the University of Connecticut and Principal Fellow in Accounting and Business Information Systems at the University of Melbourne. She has also been a visiting scholar at the University of Tasmania. She is editor of Advances in Accounting Behavioral Research and associate editor for the International Journal of Accounting Information Systems. Dr. Arnold also serves on the editorial boards of Accounting and the Public Interest, Research on Accounting Ethics, and Journal of Emerging Technologies in Accounting. Dr. Arnold has authored/edited three research monographs in the area of accounting information systems, behavioral accounting research, and information systems assurance. In addition, she has published over 50 refereed journal articles in the areas of behavioral decision making, ethics, accounting information systems, and auditing.

Clark Hampton is a Ph.D. candidate in accounting information systems at the University of Connecticut. He served as the information technology audit specialist for the Texas Tech University internal audit department up until the time he entered the Ph.D. program. In this role, he also served on several information technology steering committees for various units within the University. Clark has published in the International Journal of Accounting Information Systems and presented his research at the Accounting Information Systems Research Symposium, Annual Meeting of the American Accounting Association, and Rutgers University Continuous Audit Symposium.

Deepak Khazanchi, Ph.D., is Professor of Information Systems and Chairperson of the Department of Information Systems and Quantitative Analysis in The Peter Kiewit Institute (PKI) — College of Information Science & Technology (IS&T) at the University of Nebraska in Omaha (UNO). He is also the joint coordinator of the Center for the Management of Information Technology (CMIT) in the College of IS&T. Dr. Khazanchi arrived in academics working in managerial and technical positions with responsibility for designing structures and managing multinational construction projects. He received the Ph.D. degree with a specialization in Management Information Systems from Texas Tech University. Prior to this, he completed the MBA degree from Southern Illinois University at Carbondale and obtained an undergraduate degree in civil engineering from the Indian Institute of Technology (IIT), Kharagpur (India). He has also served as a visiting IS faculty for the Agder University College in Kristiansand, Norway.

Steve G. Sutton is Professor of Accounting at the University of Connecticut and Honorary Professorial Fellow in Accounting and Business Information Systems at the University of Melbourne. Professor Sutton is the founding and ongoing editor of the International Journal of Accounting Information Systems and its predecessor publication Advances in Accounting Information Systems. He is also the founding and ongoing co-chair of the Accounting Information Systems Research Symposium and the sponsoring journal editor/coordinator/founder for the International Research Symposium on Accounting Information Systems. He is currently the founding president of the Special Interest Group on Accounting Information Systems in the Association for Information Systems. Professor Sutton has published six books and four research monographs in the area of accounting information systems, control, and information systems assurance. In addition, he has published over 80 refereed journal articles in the areas of accounting information systems and auditing.