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Survey and Prospect for Applying Knowledge Graph in Enterprise Risk Management
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作者 Pengjun Li Qixin Zhao +3 位作者 Yingmin Liu Chao Zhong Jinlong Wang Zhihan Lyu 《Computers, Materials & Continua》 SCIE EI 2024年第3期3825-3865,共41页
Enterprise risk management holds significant importance in fostering sustainable growth of businesses and in serving as a critical element for regulatory bodies to uphold market order.Amidst the challenges posed by in... Enterprise risk management holds significant importance in fostering sustainable growth of businesses and in serving as a critical element for regulatory bodies to uphold market order.Amidst the challenges posed by intricate and unpredictable risk factors,knowledge graph technology is effectively driving risk management,leveraging its ability to associate and infer knowledge from diverse sources.This review aims to comprehensively summarize the construction techniques of enterprise risk knowledge graphs and their prominent applications across various business scenarios.Firstly,employing bibliometric methods,the aim is to uncover the developmental trends and current research hotspots within the domain of enterprise risk knowledge graphs.In the succeeding section,systematically delineate the technical methods for knowledge extraction and fusion in the standardized construction process of enterprise risk knowledge graphs.Objectively comparing and summarizing the strengths and weaknesses of each method,we provide recommendations for addressing the existing challenges in the construction process.Subsequently,categorizing the applied research of enterprise risk knowledge graphs based on research hotspots and risk category standards,and furnishing a detailed exposition on the applicability of technical routes and methods.Finally,the future research directions that still need to be explored in enterprise risk knowledge graphs were discussed,and relevant improvement suggestions were proposed.Practitioners and researchers can gain insights into the construction of technical theories and practical guidance of enterprise risk knowledge graphs based on this foundation. 展开更多
关键词 Knowledge graph enterprise risk risk identification risk management review
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The Effect of the 2007/2008 Financial Crisis on Enterprise Risk Management Disclosure of Top US Banks 被引量:2
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作者 Daniel Zeghal Meriem El Aoun 《Journal of Modern Accounting and Auditing》 2016年第1期28-51,共24页
We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management (ERM) disclosure in the annual reports of the largest US banks, and analyze its determinants. Usin... We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management (ERM) disclosure in the annual reports of the largest US banks, and analyze its determinants. Using a content analysis approach of the annual reports form 10-K for the years 2006, 2007, 2008, and 2009, we find that the ERM disclosure is significantly and positively associated with the crisis, bank size, board independence, duality and significantly and negatively associated with profitability, leverage, and board size. This paper seeks to fill a gap in the literature by investigating the effect of the crisis on ERM disclosure in the US banking sector context, and gives an insight into the factors affecting risk disclosure practices during the financial crisis. 展开更多
关键词 enterprise risk management (ERM) financial crisis risk disclosure content analysis US banks
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Application of Multi-Criteria Decision Analysis in Enterprise Risk Management
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作者 Ruihan Zhang 《Open Journal of Applied Sciences》 2024年第11期3192-3201,共10页
Enterprise risk management has become increasingly crucial in today’s complex and volatile business environment. This study explores the application of Multi-Criteria Decision Analysis (MCDA) in enterprise risk manag... Enterprise risk management has become increasingly crucial in today’s complex and volatile business environment. This study explores the application of Multi-Criteria Decision Analysis (MCDA) in enterprise risk management. MCDA provides a systematic approach to handling multidimensional risk assessment issues. The research begins by analyzing various types of risks faced by enterprises, including financial, operational, and strategic risks. It then examines the specific applications of major MCDA methods, such as the Analytic Hierarchy Process (AHP) and TOPSIS, in risk identification, assessment, and response. The study finds that MCDA can effectively integrate qualitative and quantitative risk information, enhancing the scientific nature of risk decision-making. However, MCDA also faces challenges in practice, such as the subjectivity in determining indicator weights. To address this issue, the research proposes improved methods combining fuzzy theory and group decision-making. Finally, case analyses illustrate the effectiveness of MCDA applications in risk management across different industries. This study provides theoretical guidance for enterprises to build more comprehensive and dynamic risk management systems. 展开更多
关键词 MCDA enterprise risk Management AHP TOPSIS risk Assessment
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Constructing an assessment index system for strategic risk management in coal science and technology enterprises
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作者 Fan Baoying Yuan Yingju 《International Journal of Mining Science and Technology》 SCIE EI CSCD 2016年第4期653-660,共8页
Coal occupies a dominant position in China's national economy and is an essential energy source for future industrial development. To inform the efficient and sustainable development of the coal industry, this paper ... Coal occupies a dominant position in China's national economy and is an essential energy source for future industrial development. To inform the efficient and sustainable development of the coal industry, this paper analyzes the sources of strategic risk for coal science and technology enterprises using 3 first-class indicators, 10 second-level indicators, and 37 observation points established through the existing research literature and experience. Moreover, in accordance to the obtained initial index data, the selected indicators have been tested and screened using reliability and membership degree analyses to remove redundant variables, avoid juxtaposition of risk factors at different levels, and reduce the influ- ence of some tiny risk factors for enterprise strategic risk. Then, factor analysis of external environment factor sub-scale was carried out. Factors are extracted according to a standard characteristic value greater than 1. Variables with high coefficients are classified into one factor category; and finally, 3 first-class indicators. 8 second-level indicators, and 37 observation noints are reconstructed. 展开更多
关键词 Coal science and technology enterprises Strategic risk risk assessment index Constructing
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Analysis and Evaluation of Non-systematic Risks in Enterprise Informationization
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作者 Linsheng Si 《Chinese Business Review》 2004年第6期26-30,共5页
Enterprise Informationization (El) is encountering a large variety of non-systematic risks in demanding and planning, designing and selecting, implementing and controlling, managerial and cultural aspects,due to whi... Enterprise Informationization (El) is encountering a large variety of non-systematic risks in demanding and planning, designing and selecting, implementing and controlling, managerial and cultural aspects,due to which the investment in IT normally cannot simultaneously create the expected commercial values. Through analyzing the factors influencing non-systematic risks of EI, the paper established a risk evaluating index system and accordingly proposed a set of appropriate risk evaluating methodology, with which enterprise can well control informationization risks. 展开更多
关键词 enterprise Informationization non-systematic risks index system evaluating model
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Investigation of Enterprise Informationization Project Risk
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作者 Ning Ma Guangshi Wang 《Chinese Business Review》 2004年第10期53-55,71,共4页
The enterprise informationization (El) project has already become modernization level and synthesis power of the enterprise. However, information project risk. In order to reduce the El project risk, it is necessary... The enterprise informationization (El) project has already become modernization level and synthesis power of the enterprise. However, information project risk. In order to reduce the El project risk, it is necessary to adopt reasonable incentive and constraint effectively and to structure perfect market environment. an urgent work to raise the asymmetry increases the EI investment mode, to carry on incentive and constraint effectively and to structure perfect market environment. 展开更多
关键词 enterprise informationization project risk information asymmetry adverse selectionmoral hazard
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Chinese Enterprises Dabble with Risk Investment
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《China's Foreign Trade》 2000年第5期29-29,共1页
关键词 Chinese enterprises Dabble with risk Investment
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Customer Asset Risk Discernment of E-commerce Enterprises Based on Case-based Reasoning
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作者 Yan Li Shibin Su Ming Zhang 《Chinese Business Review》 2006年第4期26-31,共6页
In the Internet economy of the twentieth century, the competition for customers between enterprises is stiffer so that they strive for customers by all means. As a kind of new thing in the Internet economy, E-commerce... In the Internet economy of the twentieth century, the competition for customers between enterprises is stiffer so that they strive for customers by all means. As a kind of new thing in the Internet economy, E-commerce can attract customers and expand sales efficiently; therefore, E-commerce becomes a powerful means by which enterprises can improve customer asset rapidly. However, compared with customer asset of traditional commerce enterprises, E-commerce enterprises customer asset is more liable to be affected by the surroundings, which will result in risk. On the other hand, though enterprises pay close attention to the study of customer asset risk of E-commerce enterprises currently, the academic circles have made little research in this respect, which is not helpful for enterprises to improve customer asset by applying for E-commerce, nor can meet the actual requirement for the development of academic circles. Therefore, the customer asset risk discernment of E-commerce enterprises has been studied in this paper, and case-based reasoning(CBR) has been applied to the discernment of the customer asset risk of E-commerce enterprise, which provides quantitative basis for customer asset risk management of E-commerce enterprises and conduces to the prevention of customer asset risk and the efficiency improvement of E-commerce. 展开更多
关键词 customer asset risk discernment E-commerce enterprise case-based reasoning
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A REVIEW OF ENTERPRISE SUPPLY CHAIN RISK MANAGEMENT 被引量:16
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作者 DailunSHI 《Systems Science and Systems Engineering》 CSCD 2004年第2期219-244,共26页
This paper reviews enterprise risk management practices in the context of supply chains. Starting with the importance of managing supply chain risks, the paper established the benefits of managing risks using an enter... This paper reviews enterprise risk management practices in the context of supply chains. Starting with the importance of managing supply chain risks, the paper established the benefits of managing risks using an enterprise-wise integrated approach. The rest of the paper then presents a practical framework for enterprises to manage risks in their extended supply chains. 展开更多
关键词 Supply chain risk management enterprise risk management risk management system
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Establishment of Effective Internal Audit Function: Recommendations for Best Practice
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作者 Tamer Aksoy Sezer Bozkus 《Journal of Modern Accounting and Auditing》 2012年第9期1283-1290,共8页
This paper^1, which is in the light of the last trends in internal auditing, aims to explain the challenges and major issues in establishment of an effective internal audit (IA) function to achieve value-added IA ac... This paper^1, which is in the light of the last trends in internal auditing, aims to explain the challenges and major issues in establishment of an effective internal audit (IA) function to achieve value-added IA activities as a value-added service center. This paper also discusses the current internal auditing environment in Turkey considered for the needs and expectations of stakeholders and new legislations. In the next five years, five emerging activities for internal auditing may be taken into consideration, namely, the review of corporate governance process, auditing of enterprise risk management (ERM) processes, addressing linkage of strategy and company performance, the ethics audits, and the migration to International Financial Reporting Standards (IFRS), they will be the major focus areas for internal auditing. The qualifications of IA staff, status within the corporation, setting up of the functional and administrative reporting lines, relationship with the audit committee of the board of directors, and the content of IA charter must be sufficient for assurance of the IA function's effectiveness and objectivity. The effective communication channels among management, audit committee, and IA become more important and must be operated in a consistent manner that accurately contributes to preventing potential future financial crisis and the effectiveness of risk management (RM). Ten main imperatives of change for IA can be summarized as emphasizing RM and governance, addressing key stakeholder priorities, and optimizing IA resources. Based on professional practices, international standards of Institute of Internal Auditors (IIA), best practices, and the relevant recommendations have been made by the authors for practitioners and stakeholders. 展开更多
关键词 internal audit (IA) audit committee enterprise risk management (ERM)
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Managing obsolescence of embedded hardware and software in secure and trusted systems
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作者 Zachary A.COLLIER James H.LAMBERT 《Frontiers of Engineering Management》 2020年第2期172-181,共10页
Obsolescence of integrated systems which contain hardware and software is a problem that affects multiple industries and can occur for many reasons,including technological,economic,organizational,and social factors.It... Obsolescence of integrated systems which contain hardware and software is a problem that affects multiple industries and can occur for many reasons,including technological,economic,organizational,and social factors.It is especially acute in products and systems that have long life cycles,where a high rate of technological innovation of the subcomponents result in a mismatch in life cycles between the components and the systems.While several approaches for obsolescence forecasting exist,they often require data that may not be available.This paper describes an approach using non-probabilistic scenarios coupled with decision analysis to investigate how particular scenarios influence priority setting for products and systems.Scenarios are generated from a list of emergent and future conditions related to obsolescence.The key result is an identification of the most and least disruptive scenarios to the decision maker’s priorities.An example is presented related to the selection of technologies for energy islanding,which demonstrates the methodology using six obsolescence scenarios.The paper should be of broad interest to scholars and practitioners engaged with enterprise risk management and similar challenges of large-scale systems. 展开更多
关键词 enterprise risk management diminishing manufacturing sources and material shortages Scenariobased preferences systems engineering deep uncertainty product life cycle
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