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  • Photo du rédacteurHélène Dufour

Mapping the Literature of Internal Auditing in Europe

" The study focused on evaluating and analysing the characteristics of literature and the themes investigated with a focus on four key aspects: governance, the effectiveness of IA, the relationship between internal auditors and other parties, and risk management to provide directions for future research."


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Robust convex risk measures

"We study the general properties of robust convex risk measures as worst-case values under uncertainty on random variables. We establish general concrete results regarding convex conjugates and sub-di

CYBERSECURITY AND FINANCIAL STABILITY

Optimal cybersecurity investment depends on threat severity and bank fragility. Regulators should consider operational resilience standards, red-teaming, subsidies, and negligence penalties to facilit

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