What is it about?
We survey companies participating in supply chains on the inter-organizational factors that drive demand for assurance over a trading partner's supply chain risk management processes. We operationalize a 49 item measure of cyber supply chain risk across the technical, operational, and strategic levels. The research has important implications for the AICPA's recently released SOC for Supply Chains.
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Why is it important?
Questions linger on the viability of AICPA offered Cyber Assurance. We find that top management team members value assurance as a means for addressing uncertainty across three main inhibitors of collaborative supply chains--trust, power imbalances, and cyber risks.
Perspectives
As we have argued over the past 20 years, there is demand for assurance services that focus on the business-to-business level of e-commerce relationships. This demand is only enhanced by the ever increasing cyber risk that organizations inherit from their supply chain partners.
Steve Sutton
NHH Norwegian School of Economics
Read the Original
This page is a summary of: Cyber Supply Chain Risk Management: Toward an Understanding of the Antecedents to Demand for Assurance, Journal of Information Systems, October 2020, American Accounting Association,
DOI: 10.2308/isys-19-050.
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