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Exploring the internal audit of public procurement governance
Researchers explored the role of internal audit of public procurementgovernance and its focus points and criticisms through a systematic literature review of studies published in journals between 2000 and 2024. A review of 68 research papers revealed the following findings:
• Internal audits enhance transparency, accountability, and efficiency in the control of public procurement. Procurement processes at both local and national levels have been enhanced through internal auditing.
• Insufficient resources, inadequate institutional capacity, and lack of governmental synergies are identified widely as challenges.
• Internal audits are becoming increasingly important in risk management, operational efficiency, and fraud detection by utilising big data analytics and automation.
The authors contend that it’s necessary to implement risk-based audit methodologies that can easily detect irregularities, enhance auditor independence, and encourage inter-organisational
cooperation. They also argue that auditors must receive continuous training in advanced technology and auditing methodologies to enhance the quality of internal audits.
SOURCE: Cogent Business & Management:
Yanuarisa, Y., Irianto, G., Djamhuri, A ., & R usydi, M. K . (2025). Exploring the internal audit of public procurement governance: a systematic literature review.
Cogent Business & M anagement, 12(1).
https://doi.org/10.1080/23311975.2025.2485411
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Manufacturing geographic diversification:
A supply chain risk management strategy
Using resource-advantag theory researchers proposed a manufacturing geographic diversification (MGD) model as an SCRM strategy to mitigate the negative impacts of supply chain disruptions. Based on survey data from the apparel, footwear, and accessories industry, the study found the following results:
• MGD operates by combining supply chain disruption orientation (SCDO) and (risk management infrastructure) RMI to improve firm and market-place performance.
• Post-hoc analysis of RMI indicates that it interacts with MGD in an increasingly powerful manner where higher levels of RMI lead to an increasingly greater pursuit of MGD at an exponential rate. In turn, this suggests that MGD should provide increased levels of sustained competitive advantage to firms.
• SCDO was found to improve MGD, which, in turn, improves customer-oriented and company performance.
• Companies may initially find a decrease in MGD as they increase RMI investment, but beyond a certain threshold, greater RMI capability was found to have an exponential effect on improving MGD.
SOURCE: Industrial Marketing Management:
McCarthy Byrne, T. M., Niranjan, S., & G ravier, M. J. (2025). Manufacturing geographic diversification: A
supply chain risk management strategy. Industrial Marketing Management.
https://doi.org/10.1016/j.indmarman.2025.09.003