Audit and Risk Management in Maintaining Financial Stability in Infrastructure Industry
インフラ産業における財務安定性維持のための監査とリスク管理 (AI 翻訳)
Putri, Azaria Nanda
🤖 gxceed AI 要約
日本語
本研究は、エネルギー・インフラ業界における監査とリスク管理の役割を体系的文献レビューで検討。内部・外部監査の透明性向上や不正検出、ISO 31000やCOSO ERMに基づく統合リスク管理が財務レジリエンスを高め、ESG原則の採用が安定性に寄与することを示す。監査とリスク管理の連携が、デジタル化とグリーンエネルギー移行時代の企業ガバナンス強化に不可欠と結論づける。
English
This systematic literature review examines the role of audit and risk management in the energy and infrastructure sectors. It finds that internal/external audits enhance transparency and investor confidence, while Enterprise Risk Management (ERM) based on ISO 31000 and COSO frameworks improves financial resilience. The study concludes that integrating audit and risk management, along with sustainable finance and ESG principles, is crucial for stability amid digitalization and the green energy transition.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、インフラ企業のリスク管理強化やESG開示（SSBJ等）への対応が重要視されており、本レビューの知見は、内部統制とリスク管理体制の整備を進める実務者に参考となる。ただし、日本固有の政策や事例分析がないため、一般的な枠組みとして捉えるのが適切。
In the global GX context
While not specific to any jurisdiction, this review contributes to global discourse on integrating audit and risk management with ESG principles. It underscores the importance of robust governance for infrastructure firms navigating the energy transition, which aligns with TCFD/ISSB recommendations on risk oversight and disclosure.
👥 読者別の含意
🔬研究者:Provides a synthesized overview of audit-risk management linkages in capital-intensive sectors, useful for framing future empirical studies.
🏢実務担当者:Highlights practical frameworks (ISO 31000, COSO ERM) and the value of audit synergy for improving financial resilience and ESG integration.
🏛政策担当者:Suggests that promoting integrated risk management and audit quality can enhance infrastructure sector stability, relevant for regulatory design.
📄 Abstract（原文）
The energy and infrastructure sectors are capital-intensive and exposed to significant risks from market volatility, regulatory changes, and technological disruption. This study reviews the role of auditing and risk management in supporting financial stability through a Systematic Literature Review (SLR). The findings show that internal and external audits enhance transparency, detect irregularities, and strengthen investor confidence. Meanwhile, Enterprise Risk Management (ERM) and Integrated Risk Management (IRM) based on ISO 31000 and COSO ERM frameworks improve financial resilience through comprehensive, data-driven risk control. The synergy between audit and risk management strengthens governance, reduces fraud risk, and increases capital efficiency. The adoption of sustainable finance and ESG principles further supports stability. Overall, integrating audit and risk management is essential for resilience in the era of digitalization and green energy transition.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.17509/jrak.v13i3.90974first seen 2026-05-14 21:51:50
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