{"id":"https://openalex.org/W641619862","doi":null,"title":"Auditing the Risk Management Process","display_name":"Auditing the Risk Management Process","publication_year":2008,"publication_date":"2008-05-02","ids":{"openalex":"https://openalex.org/W641619862","mag":"641619862"},"language":"en","primary_location":{"id":"pmh:oai:cds.cern.ch:2732885","doi":null,"is_oa":false,"landing_page_url":"http://cds.cern.ch/record/2732885","pdf_url":null,"source":{"id":"https://openalex.org/S4306402195","display_name":"CERN Document Server (European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103702032","display_name":"K.H. Spencer Pickett","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"K.H. Spencer Pickett","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5103702032"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":11.9625,"has_fulltext":false,"cited_by_count":42,"citation_normalized_percentile":{"value":0.97957134,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.73580002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.73580002784729,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.1696999967098236,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.07859999686479568,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.9070000052452087},{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.5270000100135803},{"id":"https://openalex.org/keywords/enterprise-risk-management","display_name":"enterprise risk management","score":0.8569999933242798},{"id":"https://openalex.org/keywords/coso-framework","display_name":"COSO framework","score":0.7409999966621399},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.8460000157356262},{"id":"https://openalex.org/keywords/external-audit","display_name":"external audit","score":0.9990000128746033},{"id":"https://openalex.org/keywords/risk-map","display_name":"risk map","score":0.7850000262260437},{"id":"https://openalex.org/keywords/audit-framework","display_name":"audit framework","score":0.7039999961853027},{"id":"https://openalex.org/keywords/stakeholder-risk","display_name":"stakeholder risk","score":0.7360000014305115}],"concepts":[{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.7332258224487305},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.7176353335380554},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6599834561347961},{"id":"https://openalex.org/C207209096","wikidata":"https://www.wikidata.org/wiki/Q848268","display_name":"Enterprise risk management","level":3,"score":0.6489371061325073},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6234988570213318},{"id":"https://openalex.org/C95609273","wikidata":"https://www.wikidata.org/wiki/Q5975208","display_name":"IT risk management","level":3,"score":0.5772512555122375},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4701828062534332},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4549817442893982},{"id":"https://openalex.org/C2777617010","wikidata":"https://www.wikidata.org/wiki/Q18957","display_name":"Mainstream","level":2,"score":0.4461909234523773},{"id":"https://openalex.org/C186870795","wikidata":"https://www.wikidata.org/wiki/Q1114582","display_name":"IT risk","level":4,"score":0.42325058579444885},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.415406197309494},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3874189257621765},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.17956650257110596},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10104680061340332},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.06548535823822021},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:cds.cern.ch:2732885","doi":null,"is_oa":false,"landing_page_url":"http://cds.cern.ch/record/2732885","pdf_url":null,"source":{"id":"https://openalex.org/S4306402195","display_name":"CERN Document Server (European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},{"id":"mag:641619862","doi":null,"is_oa":false,"landing_page_url":"http://books.mec.biz/tmp/books/J4M3GWCQRGM87FS5K6U1.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":3,"referenced_works":["https://openalex.org/W2006442108","https://openalex.org/W2144289297","https://openalex.org/W2480794974"],"related_works":["https://openalex.org/W2794549454","https://openalex.org/W2994288144","https://openalex.org/W3179421335","https://openalex.org/W3006133318","https://openalex.org/W565482153","https://openalex.org/W7096310158","https://openalex.org/W2387625518","https://openalex.org/W627073947","https://openalex.org/W178030861","https://openalex.org/W3106057441"],"abstract_inverted_index":{"Risk":[0,35,68],"management":[1,45,99,111],"is":[2],"a":[3],"part":[4],"of":[5,13,16,55,58,115],"mainstream":[6],"corporate":[7],"life":[8],"that":[9],"touches":[10],"all":[11,39,93],"aspects":[12],"every":[14],"type":[15],"organization.":[17],"Auditors":[18],"must":[19],"focus":[20],"firmly":[21],"on":[22],"risk:":[23],"risk":[24,44,64,73,98,110],"to":[25,49,103],"the":[26,28,31,34,40,52,59,67,80,94,113],"business,":[27],"executives,":[29],"and":[30,75,84,105,118],"stakeholders.":[32],"Auditing":[33,66],"Management":[36,69],"Process":[37,70],"incorporates":[38],"latest":[41,95],"developments":[42,96],"in":[43,97],"as":[46,100],"it":[47,101],"applies":[48,102],"auditors,":[50,104],"including":[51],"new":[53],"Committee":[54],"Sponsoring":[56],"Organizations":[57],"Treadway":[60],"Commission":[61],"(COSO)":[62],"enterprise":[63,109],"paper.":[65],"includes":[71],"original":[72],"maps":[74],"process":[76],"models":[77],"developed":[78],"by":[79],"author,":[81],"explaining":[82],"where":[83],"how":[85,108],"topics":[86],"fit":[87],"within":[88],"an":[89],"overall":[90],"audit":[91],"framework,":[92],"insight":[106],"into":[107],"affects":[112],"responsibilities":[114],"both":[116],"internal":[117],"external":[119],"auditors.":[120]},"counts_by_year":[{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}