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Risk Assessment in Virtual Enterprise Networks: A Process-Driven Internal Audit Approach

Risk Assessment in Virtual Enterprise Networks: A Process-Driven Internal Audit Approach

Nikolaos A. Panayiotou, Stylianos Oikonomitsios, Christina Athanasiadou, Sotiris P. Gayialis
Copyright: © 2011 |Pages: 23
ISBN13: 9781609605872|ISBN10: 160960587X|EISBN13: 9781609605889
DOI: 10.4018/978-1-60960-587-2.ch401
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MLA

Panayiotou, Nikolaos A., et al. "Risk Assessment in Virtual Enterprise Networks: A Process-Driven Internal Audit Approach." Global Business: Concepts, Methodologies, Tools and Applications, edited by Information Resources Management Association, IGI Global, 2011, pp. 888-910. https://doi.org/10.4018/978-1-60960-587-2.ch401

APA

Panayiotou, N. A., Oikonomitsios, S., Athanasiadou, C., & Gayialis, S. P. (2011). Risk Assessment in Virtual Enterprise Networks: A Process-Driven Internal Audit Approach. In I. Management Association (Ed.), Global Business: Concepts, Methodologies, Tools and Applications (pp. 888-910). IGI Global. https://doi.org/10.4018/978-1-60960-587-2.ch401

Chicago

Panayiotou, Nikolaos A., et al. "Risk Assessment in Virtual Enterprise Networks: A Process-Driven Internal Audit Approach." In Global Business: Concepts, Methodologies, Tools and Applications, edited by Information Resources Management Association, 888-910. Hershey, PA: IGI Global, 2011. https://doi.org/10.4018/978-1-60960-587-2.ch401

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Abstract

In today’s business environment, supply chains involve a number of autonomous organizations. Agility, effectiveness and efficiency of these supply chains can be achieved by forming virtual enterprise networks. The nature of supply chain processes with inter-organizational activities, involving different enterprises in a virtual enterprise network, increases the need for control in a well-designed and structured manner. Internal Audit activities and controls can help virtual organizations to improve and operate in a more efficient manner. This chapter proposes a methodological approach for the design of the Internal Audit function for risk assessment and control identification of inter-organizational supply chain processes, using business process modelling techniques and an internal audit–oriented enterprise modelling tool. A case study in the auditing of the supply chain processes in a virtual enterprise network demonstrates the application of the suggested methodology and tool.

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