Relation between Auditors’ Risk-Preparedness and Audit Adjustments: Evidence from Professional Risk Fund and Professional Indemnity Insurance

2021 ◽  
Author(s):  
Yingwen Deng ◽  
Gerald J. Lobo ◽  
Cyndia Wang ◽  
Jie Xue ◽  
Min Zhang
Keyword(s):  
2019 ◽  
Vol 29 (1) ◽  
pp. 65-85
Author(s):  
Victor Marchezini ◽  
Allan Yu Iwama ◽  
Danilo Celso Pereira ◽  
Rodrigo Silva da Conceição ◽  
Rachel Trajber ◽  
...  

Purpose The purpose of this paper is to study an articulated warning system that provides information about the heritage at risk and encourages a dialogue between the heritage sector, civil defense agencies and local communities. Design/methodology/approach The databases from the National Heritage Institute, National Civil Defense, National Geological Service and National Early Warning System were investigated and the local community provided input which helped form a participatory risk mapping strategy for a warning system in the heritage sector. Findings There is little knowledge of the Brazilian heritage that is at risk and a lack of coordination between the cultural heritage and DRR sectors. This means that there is a need to organize the geo-referenced databases so that information can be shared and the public provided with broader access. As a result, there can be a greater production, dissemination and application of knowledge to help protect the cultural heritage. Practical implications The findings can be included in the debate about the importance of framing disaster risk management (DRM) policies in the Brazilian heritage sector. Social implications The findings and maps of the case study in the town of São Luiz do Paraitinga involve the heritage sector, civil defense agencies and local people and can be used for disaster risk preparedness. Originality/value A DRM program is being formulated in Brazil. However, the kind of strategy needed to incorporate the heritage sector in this program stills needs to be planned, and the knowledge of the cultural heritage at risk is a key factor when faced with this new social and scientific challenge.


2021 ◽  
Author(s):  
Blaise Mafuko Nyandwi ◽  
Matthieu Kervyn ◽  
François Muhashy Habiyaremye ◽  
François Kervyn ◽  
Caroline Michellier

<p>The city of Goma is located in the eastern region of the Democratic Republic of Congo. With around one million inhabitants, it is built on lava flows, 15 km south of the active Nyiragongo volcano. Historically, the town was affected twice by eruptions, in 1977 and 2002 and severe destructions were reported. At that time, no volcanic risk preparedness and management tools had been implemented, and communication during and after the eruption was not consistent enough to avoid panic and human casualties. Without an appropriate and accurate risk communication, people may adopt a behavior which can put them at risk, by increasing their vulnerability. Nineteen years after the last disaster, risk management still have to develop an effective risk preparedness strategy and integrate risk awareness raising tools. The aim of this ongoing doctoral research is the assessment of risk culture, building upon a risk perception assessment and identification of risk reduction measures to be enhanced.</p><p>A survey of 2224 adults among the general population of Goma was conducted in eight representative neighborhoods in order to assess the risk perception, the experience of the risk communication as well as the risk preparedness of inhabitants. We here present a first analysis of the results regarding the risk communication challenges. Goma is a dynamic town with a young population (80% are under 45 years old), living in relatively poor and large family (51% of households have 4-7 members and 31% 8-11 members; 57% of household have an income between 0-250$), with rather low education (47% is secondary level and 34% graduated). Language is one of the volcanic risk communication challenges in Goma: apart from French as the official language, Swahili as local, and English imposed by the large humanitarian sector, there are many dialects. Moreover, most communication tools are informal (social networks, friends and relatives…) and inhabitants mostly look for information on religion (22%), health (15%) and politics (12%), but not so much about risk reduction. Local radio (24%), television (14,5%) and social networks (13%) are the most preferred information channels. The city of Goma is also very dynamic: with a high migration rate, the population is growing and renewing itself regularly, to the point that risk communication must take into account the newcomers in order to be efficient. Additionally, our survey shows that experience of disasters and trust in decision-makers also provide a basis for effective risk communication.</p><p>By presenting, as examples, the communication chain during the 2002 Nyiragongo eruption, as well as a more recent example of miscommunication due to the publication, in the general public press, of a scientific article with significant uncertainties in eruption forecast modelling (leading to misinterpretation by non-expert readers), we will demonstrate that the cascading reactions may have consequences putting risk decision-makers and scientists in a difficult position, by provoking a feeling of mistrust and doubt among the population. Based on the Goma case study, we will show that risk communication in the global south is a major risk management challenge with complex issues.</p>


2015 ◽  
Vol 15 (7) ◽  
pp. 1577-1595 ◽  
Author(s):  
E. Maidl ◽  
M. Buchecker

Abstract. During the last decade, most European countries have produced hazard maps of natural hazards, but little is known about how to communicate these maps most efficiently to the public. In October 2011, Zurich's local authorities informed owners of buildings located in the urban flood hazard zone about potential flood damage, the probability of flood events and protection measures. The campaign was based on the assumptions that informing citizens increases their risk awareness and that citizens who are aware of risks are more likely to undertake actions to protect themselves and their property. This study is intended as a contribution to better understand the factors that influence flood risk preparedness, with a special focus on the effects of such a one-way risk communication strategy. We conducted a standardized mail survey of 1500 property owners in the hazard zones in Zurich (response rate main survey: 34 %). The questionnaire included items to measure respondents' risk awareness, risk preparedness, flood experience, information-seeking behaviour, knowledge about flood risk, evaluation of the information material, risk acceptance, attachment to the property and trust in local authorities. Data about the type of property and socio-demographic variables were also collected. Multivariate data analysis revealed that the average level of risk awareness and preparedness was low, but the results confirmed that the campaign had a statistically significant effect on the level of preparedness. The main influencing factors on the intention to prepare for a flood were the extent to which respondents evaluated the information material positively as well as their risk awareness. Respondents who had never taken any previous interest in floods were less likely to read the material. For future campaigns, we therefore recommend repeated communication that is tailored to the information needs of the target population.


Water ◽  
2021 ◽  
Vol 13 (24) ◽  
pp. 3516
Author(s):  
Rosanna Bonasia ◽  
Mackendy Ceragene

The floodplain of La Sabana River, Guerrero State, Mexico, was subject to disastrous floods due to the passage of extreme weather phenomena. This is a situation facing many ungauged rivers in Mexico, as well as in other developing countries, where increased urbanization and a lack of monitoring systems make many inhabited areas more vulnerable to flooding. The purpose of this work is to provide a tool for determining the flood terrain response to flooding based on a hydraulic study. This methodology combines a hydrological analysis of the river basin with the floodplain hydraulic study for the precise identification of overflow points and the resulting flood levels. Results show that, for an ungauged river, hydraulic analysis is an essential tool for determining the main potential flood points and establishing whether the river has the capacity to contain floods. Specifically, it is shown that La Sabana River is predisposed to overflow long before the river reaches its maximum flow, even in correspondence with more frequent flood scenarios. This study shows a further application that a hydraulic model can have to improve flood risk preparedness for ungauged rivers of regions where other types of monitoring tools cannot be used.


2020 ◽  
Vol 45 (3) ◽  
Author(s):  
Sebastian Dobosz

Background While hospitals are complex and unique organizations, they are not often the subjects of crisis communication research.Analysis Through an analysis of each stage of the crisis communication process (preparedness, execution, and post-crisis), this study seeks to analyze and evaluate the crisis response of Canadian hospitals from a strategic communication perspective.Conclusions and implications This study reflects the findings of similar research in the field, confirming that hospitals in Ontario are indeed more prepared to face issues and crises that they have faced in the past. This study also demonstrates how integration between crisis communication and operational crisis management helps to foster a robust crisis preparedness strategy and a unified crisis response. Contexte Bien que les hôpitaux soient des organisations complexes et uniques, elles ne font pas souvent l’objet de recherches en communication de crise.Analyse En examinant chaque étape de la communication de crise (préparation, exécution, bilan), cette étude cherche à analyser et évaluer, par l’entremise de la communication stratégique, comment les hôpitaux canadiens répondent aux crises.Conclusion et implications Cette étude, à l’instar d’études comparables menées dans le domaine, confirme que les hôpitaux en Ontario sont mieux préparés pour gérer des problèmes et des crises qu’ils one déjà eus à gérer. L’étude démontre en outre qu’en associant la communication de crise et la gestion de crise opérationnelle, on peut développer une meilleure stratégie de préparation aux crises et assurer une gestion mieux coordonnée de celles-ci quand elles surviennent.


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