The research paper may be of interest to the representatives of the audit service, internal control par-ticipants, managers of all levels within the system of the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, and other interested parties directly involved in the implementation of internal control, which is oriented towards risk management. The timely detection and identification of threats and risks depends on the efficiency and timeliness of exercising functions assigned by the subject of internal control and acquiring the necessary capabilities for the accomplishment of assignments. The research paper formulates the scientific task of determining the necessary competencies of the members of the risk assessment group to the subject of internal control. In accordance with the Interim Procedure for the Organization of Internal Control in the Ministry of Defense of Ukraine and the Armed Forces of Ukraine, risk assessment groups are established, which require the inclusion of officials with the highest level of competence in the relevant field. At the same time, there was an urgent need during the formation of these groups for a scientific substantiation of the list of necessary competencies, whose carriers could effectively fulfil their assigned tasks in identifying risks in relevant processes. A partial analysis of the governing documents regulating the or-ganization and functioning of internal audit and internal control systems in the defense department is conducted in the course of the study. Based on foreign experience, functional responsibilities and guidance documents, 90 competencies were distinguished distributed according to the relevant blocks. The research paper uses the expert evaluation method to determine the key competences of members of the risk assessment group. The method of the mean scores, the median method, the determination of the coefficient of concordance and the Pearson’s fitting criterion were used for the analysis of the results of the expert evaluation. The research paper determines a number of priority competencies of the members of the risk assessment working group and elaborates appropriate con-clusions for further research.

To effectively manage the challenges associated with meeting schedules, costs, and quality requirements in construction projects, it is crucial to address potential risk factors. Despite extensive research on risk management in construction, a significant gap persists concerning the uniformity of risk factors and their effects across various construction project types, geographical locations, and cultural contexts. This research presents a structured three-step approach to risk management, covering risk identification, analysis, and response. The methodology is applied to both the General Construction (GC) and Banking Construction (BC) sectors in Egypt, involving industry professionals through surveys. Quantitative analysis using the Relative Importance Index (RII) and Fuzzy-set theory gauges the influence of each risk factor, while Spearman Ranked Correlation tests differentiate risk profiles between sectors. A comparative analysis highlights Egypt-specific risk factors versus regional or global factors. Key risk factors with high centrality scores are identified, and optimal risk reduction strategies are selected using the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). The study reveals significant sector-specific risk differences and highlights the need for tailored risk management strategies. Key contributions include identifying vital risk factors, comparing them globally and regionally, and proposing effective mitigation strategies to enhance project timelines, costs, and quality.

All organizations and stakeholders would ideally like to see an information technology (IT) project managed successfully. Many researchers have strongly debated the importance of risk management in project management about the size of the project since it gives project managers a forward-looking view of risks and chances to increase the project's success. The main aim of the study is to determine how risk management parameters and their mediated effects impact the effectiveness of IT projects. Data was collected from 261 IT professionals involved in projects through a structured questionnaire and analyzed using regression and SEM to test their statistical significance and prove the hypothesis. The study arrived at some significant results which showed the relationship of Risk Identification and Risk Analysis on Risk Assessment, which impacts Project Success. It also showed that the success of the project depended on Stakeholders Tolerance and Risk Implementation. In addition to this, the study provides evidence that risk management does not influence the success of the project. The study's discovery of the intervening impact of risk management practices clarifies preconceived conceptions in the risk management sector.

In any given supply chain, risks can occur, and it can reduce the performance of an entire production line. To maintain a competitive advantage, manufacturers should anticipate and manage risks. This paper aims to assess the impact of risks associated with the fishery supply chain on logistics performance. The research was conducted with 297 seafood producers on the North Central Coast of Vietnam. The study results show that risk factors such as supply risks, market risks, operational risks, environmental risks, and financial risks have a direct impact on the logistical performance of firms in the fishery supply chain. The study also proposes solutions to limit risks for businesses.

Management towards control of risk issues appeared as an important area in E-supply chain for researchers in the present fast growing market. Extensive research has been accomplished in this area, but still there are several risks and uncertainties. The present research aims to identify and consolidate various e-supply risk factors for developing a constructive measurement model. The study also assesses the influence of risk factors over e-supply chain operation in Indian mechanical industries. Thus, after a thorough research and detailed discussion, 38 Risks factors are identified through literature to prepare the questionnaire. A questionnaire based survey is carried out for collecting the primary data from 148 experts of mechanical manufacturing industries located in the national capital region of India. The research methodology is combined with descriptive statistics and factor analysis. SPSS 21 software tools is used for investigating the reliability and Amos Graphics 21 software is used for the fitment validation of the theoretical construct. The results suggest that all risk issues create significant negative influence e-supply chain process. The results also show negative effects of risks over e-supply chain performance. The current research outcome develops a stochastic model based on the e-supply chain risk factors used for reducing risks in e-supply chain operation.

Compliance fee is the cost incurred by the taxpayers in fulfilling the taxation requirements imposed on the taxpayers by the law and the authority of the country. The company expects to incur the minimum tax costs associated with fulfilling its tax obligations. Research on the influence of business characteristics to tax compliance cost is still scanty. This research examined the effect of business characteristics (age, size, sector and risk management) on tax compliance costs. The research design adopted in this study is survey design. The questionnaires were distributed to the members of De-partment of Cooperatives and Micro Small-Medium Enterprises in Padang City. The non-probability sampling was used as the sampling method and 92 respondents participated in this re-search. The data obtained were analyzed using Statistical Package for Social Sciences (SPSS). The research findings indicate that age, size and sector have no effect on tax compliance costs while risk management has an effect on tax compliance costs.

In construction projects, contractors have prioritized risks due to abandonment of operations and events, interruptions, time, and cost overruns. Construction hazards are linked to the ambiguity and unpredictability of the timely delivery of a project, with standard quality and within an allowable budget. The bid process is heavily reliant on economic considerations which include the exchange market, rate of interest and cost inflation for equipment and workforce. Project failure takes place if economic considerations have not complied for effective management of risks in construction. The research framework is founded on Organization Control Theory and focused on the PLS-SEM approach which addresses the effect of economic factors with moderating government regulatory procedures on the management of risks in construction within 303 large (higher than 250 workers) Saudi Arabian contractors. In the PLS-SEM approach, complicated models are effectively analyzed with higher statistical power. The findings show that economic factors and government regulatory procedures have a favorable impact on the management of risks in the Saudi Arabian development industry. Additionally, moderating government regulatory procedures has a favorable correlation to the management of risks in the Saudi Arabian construction sector. By addressing economic considerations, this study enables practitioners, experts and stakeholders involved in construction industries to conduct effective management of risks in the construction sector.

The integration of blockchain technology into estate governance has the potential to revolutionize transparency, efficiency, and security in estate management. Traditional governance structures often grapple with inefficiencies, lack of transparency, and security issues in estate management. This paper comprehensively explores the impact of blockchain on estate governance, and then risk management and business sustainability. This research centers on the role of risk management on business sustainability to mediate and moderate the effect of estate governance on business sustainability. The results indicate that effective real estate governance positively affects risk management practices in real estate. However, both real estate governance and risk management contribute to business sustainability. Moreover, there are still gaps in the literature that require further investigation. Where policymakers and practitioners can develop informed strategies to strengthen governance structures, mitigate risks, and promote sustainable practices in real estate; Thus, promoting long-term success and resilience in the real estate industry. It is worth noting that future research should focus on empirical testing of the proposed hypotheses to provide a better understanding of these dynamics and their implications for risk management that can affect business sustainability.

In the context of fintech and industrial revolution 4.0, the banking system worldwide has significantly developed mobile banking services at a great pace in order to promote economic performance. The aim of this analysis is to estimate factors that impact on the customers' use of mobile-banking services in the typical case in Vietnam nowadays. Using a sample data of 420 questionnaires covering in 2020, the results indicate that brand and social influence have greatly impacted on the customers' use of mobile-banking services. A greater bank’s brand and social influence is positively related to a greater the customers' use of mobile-banking services. In addition, transaction risk has a negative impact on decisions to use mobile-banking services. Vietnam should enhance the risk management in the banking sector in order to maintain sustainable development in the long run.

This paper presents an empirical investigation to study the effects of different factors influencing on accomplishment of projects in Iranian oil industry. The proposed study designs a questionnaire consists of 50 questions in Likert scale with seven factors including sanctions, economy, scheduling, contractor management weaknesses, cultural/social, force majeure and contractee. The study considers the effects of these factors in three categories; namely risk of project scheduling, risk in project cost and risk in management weakness. Using structural equation modeling, the study confirms that all three factors influence on the success of oil projects. In other words, The results have indicated that budgeting as well as cost accounting is the most important factor in accomplishment of oil projects followed by weakness in management and having an appropriate scheduling.