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Enterprise Risk Management: Identifying Risks in B2B E-commerce Relationships
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Enterprise risk management 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:
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