This book places tipping points in their scientific, economic, governmental, creative, and spiritual contexts. It seeks to offer a comprehensive set of interpretations on the meaning and application of tipping points. Its contribution focuses on the various characterisations and metaphors of tipping points, on the scope for anticipating their onset, the capacity for societal resilience in the face of their impending arrival, and for better ways of communicating and preparing societies, economies, and governments for accommodating them, and hence to turn them into responses which buffer and better human well-being. Above all, the possibility of preparing society for creative and benign ‘tips’ is a unifying theme. 

The conclusion is sombre but not without hope. Thresholds of profound change can combine earth system-based relatively abrupt shifts with human-caused alterations of these disturbed patterns which, coupled together, produce more rapid onsets and greater tensions and stresses for governments and economies, as well as socially unequal societies. There is still time to predict and address these thresholds but too much delay will make the task of accommodation very difficult to achieve with relevant-scale community support. There are many examples of adaptive resilience throughout the world. These should be identified, supported, and emulated according to cultural acceptance and emerging economic realities. 

Contents page:

Front Matter

• Foreword 

• Preface 

• Acknowledgements 

• Contributors 

Part 1: Tipping Points and Critical Thresholds

• 1.1 Metaphors and Systemic Change 

Part 2: Earth System Tipping Points

• 2.1 Tipping Elements from a Global Perspective 

Part 3: The Culture Dimensions

• 3.1 Skittles: The Story of the Tipping Point Metaphor and its Relation to new Realities 

• Commentary 3.2: Aligning Contrasting Perspectives of Tipping Points 

Part 4: Food Security, Biodiversity, and Ecosystems Degradation

• 4.1 Food Security Twists and Turns: Why Food Systems need Complex Governance 

• 4.2 Human Resilience in the Face of Biodiversity Tipping Points at Local and Regional Scales 

• 4.3 The Amazon in Transition: The Challenge of Transforming the World’s Largest Tropical Forest Biome into a Sustainable Social-Ecological System 

Part 5: The Spiritual Dimension

• 5.1 Contemplative Consciousness 

• Commentary 5.2: Faith and Tipping Points 

Part 6: Politics, The Markets, and Business

• 6.1 Sustaining Markets, Establishing Well-Being, and Promoting Social Virtue for Transformational Tipping Points 

• 6.2 Some Socio-Economic Thoughts 

• 6.3 Leadership for Sustainability: The Search for Tipping Points 

• Commentary 6.4: Leadership by Business for Coping with Transformational Tipping Thresholds 

• Commentary 6.5: Private Sector Failure and Risk Management for Tipping Points 

• Commentary 6.6: Creating a Roadmap for Sustainable, Transformational Change 

• Commentary 6.7: Tipping Points and ‘Too Difficult Boxes’ 

• Commentary 6.8: It Tips Both Ways 

• Commentary 6.9: Perspective of a Global Retailer 

Part 7: Communicating Tipping Points and Resilience

• 7.1 Media Coverage of Tipping Points: Searching for a Balanced Story 

• 7.2 Exploring Adaptive Governance for Managing Tipping Points 

• Commentary 7.3: Reflections of a Journalist 

• Commentary 7.4: Making Sense of the World 

• Commentary 7.5: Endgame 

• Commentary 7.6: Beyond the LinearThe Role of Visual Thinking and Visualization 

Part 8: A Precarious Future

• 8.1 Into a Precarious Future 

• 8.2 Improving Our Chances of Transition to Sustainability: The Role of Values and the Ethics of Solidarity and Sympathy 

• Commentary 8.3: Turning the Tides? Parallel Infrastructures and the Revolt of the Corporate Elites 

End Matter

• Index

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This textbook aims to provide a comprehensive guide to the field of auditing information systems (IS) for degree-level students. The book covers the latest IS auditing standards and ethical principles and uses case studies to illustrate their application. Critical topics such as IT governance, risk management, IS controls frameworks and standards, and planning and conducting IS audits are discussed. The textbook examines general and application controls and newer technologies such as cloud computing, blockchain, internet of things (IoT), and artificial intelligence (AI). It also covers IS audit findings and report writing. 

Auditing Information Systems: A Practical Approach is designed to help students navigate the complexities of IS governance, risk management, and control evaluation effectively. 

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Offering a novel and interdisciplinary approach, this thought-provoking book critically analyses the notions of fragility and antifragility and addresses their connections and applications in planning theory, urban studies and architecture. It goes beyond the risk and resilience paradigm and proposes methodological and pragmatic strategies to cope with severe forms of uncertainty and socio-spatial inequalities. 

This is an open access title available under the terms of a CC BY-NC-ND 4.0 License. It is free to read, download and share on Elgaronline.com. 

Table of Contents:

Front Matter

Introduction to Fragility and Antifragility in Cities and Regions

Part I: Concepts and interpretations of fragility and antifragility

• Ch. 1: Disentangling antifragility from resilience

• Ch. 2: Forms of rationality facing uncertainty: wisdom's possible key role in antifragility

• Ch. 3: Antifragility: politics and common knowledge

Part II: Models and paradigm shifts in an antifragile perspective

• Ch. 4: Planning for the unseen

• Ch. 5: Urban policy design for antifragility

• Ch. 6: Institutional fragility and institutional malleability: a reflection starting from the Covid-19 pandemic

• Ch. 7: Fragility as a condition: the landscape perspective

• Ch. 8: Antifragile architecture: under what conditions is an architectural project antifragile?

Part III: Cases and applications

• Ch. 9: Antifragile strategies for abandoned heritage: new approaches and a dialogue between humanism and technique

• Ch. 10: Territorial variety as an antifragile resource: the Italian case

• Ch. 11: Italian social policies coping with fragility: the challenge of continuity in time, space and life pathways

• Ch. 12: Urban heritage fragility and antifragility: Matera and the 2019 European Capital of Culture

• Ch. 13: Governing the commons on an Aegean island: the management of water resources on Sifnos, Greece

Back Matter

Index

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Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. The internal audit profession has a rich history dating back to the early twentieth century, when companies began establishing internal audit departments to ensure financial reporting and compliance with laws and regulations.

The role of internal auditing has evolved significantly over the years, and today’s internal auditors are responsible for a wide range of activities that go beyond traditional financial audits. This includes assuring the effectiveness of internal controls, risk management, and governance processes and assisting management in efficiently using resources. The internal audit function also plays a crucial role in ensuring compliance with laws and regulations, protecting an organization’s assets, and promoting ethical behaviour.

Internal auditing is essential in today’s business environment, where organizations face increasing regulatory scrutiny and a rapidly changing business environment. The internal audit function assures the board of directors and senior management that the organization’s risk management, control, and governance processes are effective. This ensures that the organization can achieve its objectives, comply with laws and regulations, and protect its assets.

In addition to its traditional role in ensuring compliance and protecting assets, internal auditing is increasingly recognized as a valuable management tool that can help organizations improve their performance. Internal auditors use their knowledge and skills to identify areas where the organization can improve and to provide recommendations for change. They also use data analytics and other advanced techniques to identify and assess risks, detect fraud, and improve the efficiency and effectiveness of internal controls.

Internal auditing is a critical function in today’s society, and internal auditors are essential to the success of organizations in a wide range of industries. This textbook is designed to give you a comprehensive understanding of the internal audit profession, including its history, role, and importance in today’s business environment.

This textbook provides a comprehensive overview of the field of internal auditing, including its history, role, and importance in organizations. It covers the key objectives and scope of internal auditing and the profession’s latest trends and challenges. The textbook also explores professional standards, authoritative guidance for internal auditing, and best practices for managing the internal audit function. It also delves into the role of internal auditors in governance, risk management, and control and guides long- and short-term interior audit planning. The text also explores planning audits for various functional areas, preparing audit reports and auditing in the public sector.

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In this book, students will explore the critical field of risk management from the lens of supply chain and operations management. The chapters cover a broad spectrum of topics, starting with an insightful introduction to risk management, risk classification, the framework, and the process involved in managing risks. From identifying risks to conducting rigorous risk analyses, the book equips students with practical tools and strategies.The second part of this book focuses on risk treatment, monitoring, and the unique challenges faced in the contexts of supply chains and operations while exploring emerging trends in risk management and sustainability as a crucial aspect of risk mitigation. For students, particularly from the supply chain & operations, this book provides valuable insights to enhance their risk management expertise.

Contents Page:

Acknowledgements

About this Book

How to Navigate this Book

Chapter 1: Introduction to Risk Management

• 1.0 Learning Outcomes

• 1.1 What is Risk?

• 1.2 The Practice of Risk Management

• 1.3 Benefits of Risk Management

• 1.4 Basic Risk Measures

• 1.5 Chapter Summary

Chapter 2: Risk Classification and Categories

• 2.0 Learning Outcomes

• 2.1 Risk Classification and Its Significance

• 2.2 Risk Classification

• 2.3 Hazard Risks

• 2.4 Operational Risks

• 2.5 Financial Risks

• 2.6 Strategic Risks

• 2.7 Chapter Summary

Chapter 3: Risk Management Framework and Process

• 3.0 Learning Outcomes

• 3.1 Implementing Risk Management

• 3.2 ISO 31000:2018

• 3.3 COSO Enterprise Risk Management (ERM) Framework

• 3.4 Enterprise Risk Management Framework and Process

• 3.5 Enterprise-Wide Risk Management Process

• 3.6 Chapter Summary

Chapter 4: Identifying Risks

• 4.0 Learning Outcomes

• 4.1 Risk Identification

• 4.2 Risk Identification Strategies

• 4.3 Chapter Summary

Chapter 5: Risk Analysis

• 5.0 Learning Outcomes

• 5.1 What is Risk Assessment

• 5.2 Risk Analysis

• 5.3 Risk Analysis Techniques

• 5.4 Chapter Summary

Chapter 6: Risk Response and Risk Treatment

• 6.0 Learning Outcomes

• 6.1 Introduction to Risk Response and Risk Treatment

• 6.2 Risk Treatment Techniques for the Enterprise-Wide Risk Management Process

• 6.3 Chapter Summary

Chapter 7: Risk Monitoring

• 7.0 Learning Outcomes

• 7.1 Role of the Board in Risk Management

• 7.2 Board Risk Committee

• 7.3 Role of Chief Risk Officer

• 7.4 Role of Internal Audit

• 7.5 Internal Controls from a Risk Management Perspective

• 7.6 Role of Internal Audit in Risk Monitoring

• 7.7 Risk Reporting

• 7.8 Chapter Summary

Chapter 8: Risk Management in Supply Chain and Operations Management

• 8.0 Learning Outcomes

• 8.1 Supply Chain Management and Supply Chain Risk Management

• 8.2 Risks That Affect Supply Chain Operations

• 8.3 Management of Supply Chain Risks

• 8.4 Supply Chain Risk Management Strategies

• 8.5 Chapter Summary

Chapter 9: Emerging Trends in Risk Management 

• 9.0 Learning Outcomes

• 9.1 Introduction

• 9.2 Use of Technology in Risk Management

• 9.3 Evolving Risk Landscape

• 9.4 Chapter Summary

Chapter 10: Risk Management from a Sustainability Perspective

• 10.0 Learning Outcomes

• 10.1 Introduction

• 10.2 Sustainability and Risk

• 10.3 Types of Sustainability Risks: Environmental, Social, and Governance (ESG)

• 10.4 Frameworks for Sustainable Risk Management

• 10.5 Opportunities in Sustainable Risk Management

• 10.6 Chapter Summary

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