A control system designed to address the intangible nature of service risks

Magali Dubosson, Emmanuel Fragnière, Bernard Milliet

Research output: Chapter in Book/Report/Conference proceedingConference contribution

3 Citations (Scopus)

Abstract

Due to the intangible nature of services, classical control approaches might not provide the relevant safeguards to enable the service company to reach its objectives. Typically, services results from an experience whose value and quality are complex to measure. Additional difficulties arise when the monitoring of risks is implemented in management information systems. Indeed, assuming that most prominent risks encountered in the service industries is the consequence of "invisible threats", appropriate approaches need to be built. We must also take into account the typical chain of risks that leads to the major damage. To tackle these specific service-type risks, we have designed a qualitative control system that enables auditors to allocate their resources and monitor the sequences of risks. We believe that if properly replaced in the corporate governance context, it could represent a useful tool to manage important categories of service risks. We adopt an internal auditing perspective.

Original languageEnglish
Title of host publication2006 IEEE International Conference on Service Operations and Logistics, and Informatics, SOLI 2006
Pages90-95
Number of pages6
DOIs
Publication statusPublished - 1 Dec 2006
Event2006 IEEE International Conference on Service Operations and Logistics, and Informatics, SOLI 2006 - Shanghai, China
Duration: 21 Jun 200623 Jun 2006

Publication series

Name2006 IEEE International Conference on Service Operations and Logistics, and Informatics, SOLI 2006

Conference

Conference2006 IEEE International Conference on Service Operations and Logistics, and Informatics, SOLI 2006
CountryChina
CityShanghai
Period21/06/0623/06/06

Keywords

  • Chain of risks
  • Internal control systems
  • Operational risk management
  • Perceived risk

ASJC Scopus subject areas

  • Information Systems
  • Information Systems and Management

Cite this

Dubosson, M., Fragnière, E., & Milliet, B. (2006). A control system designed to address the intangible nature of service risks. In 2006 IEEE International Conference on Service Operations and Logistics, and Informatics, SOLI 2006 (pp. 90-95). [1700843] (2006 IEEE International Conference on Service Operations and Logistics, and Informatics, SOLI 2006). https://doi.org/10.1109/SOLI.2006.328988