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Trigger-Based Governance: When Oversight Must Shift from Monitoring to Judgment: Security, Audit and Leadership Series

Autor Kaori Ito
en Limba Engleză Paperback – 10 mar 2027
Why do governance failures continue to occur even when organizations have extensive controls, reporting systems, audit functions, and formal oversight structures?
“Trigger-Based Governance” (TBG) argues that the problem often lies not in the absence of information, but in the transition from information to judgment. Signals may be visible, reported, and discussed without creating a legitimate basis for changing how an issue is governed.
The book develops TBG as a decision architecture for making that transition explicit. It focuses on three connected questions: when ordinary monitoring is no longer sufficient, where limited governance attention can have the greatest effect, and what kind of problem is actually present. These questions are addressed through the concepts of triggers, leverage, and classification.
Rather than prescribing universal thresholds or automatic escalation rules, TBG provides a framework through which organizations can define their own conditions for shifting governance posture. The book examines how this logic can operate through audit committees, internal audit, management, boards, and other oversight functions; why institutional structure alone is insufficient; and how independence, trust, organizational culture, and the legitimacy of challenge affect whether signals become actionable.
It also considers how AI, analytics, expanding disclosure expectations, and global governance convergence are changing the environment in which oversight judgment is exercised.
Written for directors, audit committee members, internal audit leaders, senior executives, and governance, risk, and assurance professionals, the book offers a practical way to understand not simply what organizations should monitor, but when monitoring itself should give way to deliberate governance judgment.
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Specificații

ISBN-13: 9781041379805
ISBN-10: 1041379803
Pagini: 280
Ilustrații: 6
Dimensiuni: 156 x 234 mm
Ediția:1
Editura: CRC Press
Colecția CRC Press
Seria Security, Audit and Leadership Series


Public țintă

Professional Practice & Development, Professional Reference, and Professional Training

Cuprins

Prologue: From Local Incidents to Universal Oversight Logic. Part I: Why Oversight Fails: A Structural Diagnosis. Chapter 1: Incentives, Power, and Blind Spots. Chapter 2: Why Reform Fails to Deliver. Chapter 3: The Missing Link: Why Issues Are Not Raised When They Should Be. Chapter 4: Why Oversight Bodies Hesitate to Intervene: Authority, Legitimacy, and Intervention Logic Through the Referee Analogy. Part I Conclusion: From Failure Diagnosis to Trigger-Based Governance. Part II: Trigger-Based Governance: A Practical Framework. Chapter 5: The Five Categories of Triggers: Making Judgment Visible. Chapter 6: The Leverage Point: How One Correct Insight Can Shift the System. Chapter 7: Classifying Problems, Not Finding Them: The Oversight Capability That Directs Response. Part II Conclusion: Structuring the Transition to Governance Judgment. Part III: Implementing Trigger-Based Governance in Modern Oversight Structures. Chapter 8: The Interaction Between the Audit Committee, Internal Audit, and Management: From Reporting to Intervention through Trigger-Based Governance. Chapter 9: Structural Independence and Hybrid Oversight Beyond the Audit Committee: Making Triggers Work Beyond Audit Committee-Centered Models. Chapter 10: Redefining the Strategic Usefulness of Internal Audit: Trust, Insight, and the Visibility of Judgment Thresholds. Part III Conclusion: Embedding Triggers into Oversight Structures. Part IV: The Human and Cultural Foundations of Trigger-Based Governance. Chapter 11: Bridging Functions: Translators Between Oversight Layers. Chapter 12: Cultural Preconditions for Escalation and Intervention. Part IV Conclusion: From Meaning Formation to Legitimate Action. Part V: Future Governance and Global Convergence. Chapter 13: AI, Analytics, and the Changing Nature of Concealment: Why More Signals Do Not Eliminate Judgment. Chapter 14: Global Governance Convergence and the Burden of Defensible Judgment: Why More Oversight Expectations Still Need Triggers. Part V Conclusion: Future Governance and the Continuing Need for Judgment. Epilogue: When Governance Must Change Its Mode.

Notă biografică

Kaori Ito is a corporate governance and audit professional with more than a decade of hands-on experience in internal controls, internal audit, and statutory oversight in Japan. She currently serves as a statutory auditor for a pre-IPO company and has previously led the internal audit function at a Growth Market–listed firm, where she oversaw governance, compliance, and risk management reforms.
Her background also includes senior roles in the finance and governance teams of a major Japanese tech company, giving her practical insight into group-wide internal controls, global subsidiary oversight, and high-growth organizational challenges. Over the past decade, she has worked closely with boards, audit committees, CEOs & CFOs, and both internal and external auditors to strengthen accountability and enhance the effectiveness of corporate governance systems.
This blend of on-the-ground operational experience and board-level oversight uniquely positions her to analyse—and propose practical solutions for—the structural weaknesses that allow corporate misconduct to persist.
In addition to practical experience, she has engaged with international corporate governance standards through executive education at Harvard Business School, where courses on audit committee, leadership, and ethics deepened understanding of cross-jurisdictional governance challenges. Before completing the program there, she earned McGill University MBA, where she received formal training in leadership, organizational management, and analytical decision-making. This background has enabled her to interpret governance issues not only from a compliance or monitoring perspective but also through the lens of business strategy and value creation. She has served as an organizer and moderator for study groups commissioned by the Japan Audit & Supervisory Board Members Association (JASBA), responsible for annual program planning and session facilitation.
Her work bridges theory and practice, drawing on comparative insights from the U.S. and EU as well as Japanese statutory and regulatory frameworks. This dual perspective underpins the development of “Trigger-Based Governance,” an emerging governance concept informed by international standards and guidance, including those of the IIA and IAASB, as well as Japan’s Corporate Governance Code and listing-related governance expectations. She is well versed in Japanese corporate governance, including TSE listing requirements and the J-SOX internal control framework.
Through research, advisory, and publications, she seeks to explore how these frameworks can be strengthened and operationalized to equip professionals and boards with practical tools to enhance oversight, prevent misconduct, and foster sustainable organizational governance.

Descriere

Why do governance failures continue to occur even when organizations have extensive controls, reporting systems, audit functions, and formal oversight structures?
“Trigger-Based Governance” (TBG) argues that the problem often lies not in the absence of information, but in the transition from information to judgment.