Purpose: This study aims to examine the factors influencing enterprise risk management and propose a framework for identifying and explaining the components of enterprise risk management. To enable broader analytical thinking about risk factors, the framework utilizes the resource-based theory...

In this paper we propose a new heuristic search technique for solving the audit scheduling problem; it is based on memory adaptive reasoning. This technique, known as ART (Adaptive Reasoning Technique), augments the integer programming formulation of the audit scheduling problem with additional...