Building Organizational Financial Resilience Through an Integrated Conceptual Framework for Internal Controls and Enterprise Risk Management
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Abstract
Purpose: This paper develops an integrated conceptual framework that explains how the joint design of internal control systems and enterprise risk management (ERM) can build organizational financial resilience, defined as the capacity of an organization to anticipate, absorb, adapt to and recover from financial shocks while preserving its ability to meet obligations and pursue its strategic objectives.
Design/methodology/approach: The study follows a conceptual framework analysis approach. It synthesizes literature from accounting, auditing, risk management, corporate governance, financial analytics, information security, supply chain management, safety science and organizational resilience, and draws on agency theory, contingency theory, the dynamic capabilities view and high reliability organizing to construct the framework and derive testable propositions.
Findings: The paper argues that internal controls and ERM have developed as parallel and often siloed systems. Internal controls primarily protect the existing resource base, whereas ERM primarily aligns risk taking with strategy. Neither alone is sufficient for resilience. The proposed Integrated Control and Risk Resilience Framework (ICRRF) positions governance and risk culture as the foundation, internal controls and ERM as complementary pillars, and a set of integration mechanisms (a common risk taxonomy, a unified risk and control register, risk-based control design, integrated assurance, shared risk data and joint reporting) as the bridge. These elements jointly produce five resilience capabilities (anticipation, absorption, response and adaptation, recovery and learning), which in turn determine four dimensions of financial resilience: liquidity resilience, solvency and capital resilience, earnings stability and speed of recovery. Seven propositions are advanced.
Originality/value: The paper moves beyond treating internal control and ERM as either identical or separate, and specifies the mechanisms through which their integration produces resilience. It consolidates a fragmented applied literature, much of it from emerging market settings, into a single explanatory structure. It offers researchers a basis for empirical testing and offers boards, chief financial officers, chief risk officers, internal auditors and regulators a structured roadmap for implementation, a contribution made more urgent by the financial disruption accompanying the COVID-19 pandemic in 2020.
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