Aim: Networks can be interpreted in the context of corporate processes, which are implemented through “machines” and human resources. Human capital plays a fundamental role in the economy. The human factor appears at all levels of an organization. Human resources form part of process steps and control activities. It is a significant question how to ensure the safe organizational operation from human resources’ perspective in the constantly changing business environment, resp. in case of unforeseen events (e.g., pandemic). The aim of the research is to demonstrate that corporate processes can be interpreted from a network research aspect, to explore the role of networks in corporate processes, to describe the risks associated with the human factor in corporate processes, and to understand the relationships between corporate risks and controls.
Methodology: The publication examines the role of the human factor in safety using network research tools in the context of the company’s internal control system. The publication analyses the control network of the revenue process in case study form and explores the controls assigned to the process, the associated human factor, and human risks.
Findings: Through the network of controls built into corporate processes, the company can achieve a level of security that meets its risk tolerance, which security is a value that is essential for long-term success. The safety net of systems will be strong enough if it addresses simultaneously the risks of the human factor. It is necessary that the corporate security culture, the values represented by top management to employees and the control-conscious approach can strengthen the control environment and corporate integrity.
Value: Adapting to today’s agile business environment calls to move towards a network organizational structure, and to rearrange corporate processes in a process-centric manner. Through the process-centric approach and - management of enterprise processes, process chains are created that can be interpreted as network of processes. Control activities shall be assigned to the processes, their successful implementation will help to achieve the desired level of security. Secure organizational operations mean value. The human factor involved in the processes will always be present in varying proportions; therefore, it is necessary to identify and manage the risks associated with the human factor.