Integrating Artificial Intelligence into Enterprise Risk Management: Insights from Manufacturing and Professional Services
Battistella, Margherita
Battistella, Margherita
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Abstract
This thesis examines how Artificial Intelligence (AI) is reshaping Enterprise Risk Management (ERM) within firms, with a particular focus on the marketing and financial functions. The research question investigates how AI influences risk identification, evaluation and management processes, and whether its integration contributes to value creation and competitive advantage. To address this question, the study adopts a qualitative methodology based exclusively on secondary sources, including income statements, transparency reports, institutional documents, macroeconomic analyses and scientific literature. The research compares two fundamentally different realities: PwC, a global professional services firm, and Falmec S.p.A., an Italian manufacturing company in the premium household appliances sector. In the case of PwC, AI enhances auditing, internal controls, predictive analytics and data management by integrating intangible resources such as specialized human capital, managerial knowledge systems and proprietary methodologies. ERM emerges as a cognitive infrastructure that supports transparency, innovation and intelligent risk-taking. In the Falmec case, ERM reflects technological and production choices oriented toward sustainability, energy efficiency and the reduction of operational risks. The company’s income statement shows solid financial performance and an ability to generate value in uncertain contexts, while AI is increasingly used for market analysis and the personalization of marketing strategies. The findings highlight that AI integration, risk management capabilities and intangible resources represent decisive factors for resilience and competitiveness. AI strengthens ERM, making it more predictive and strategic, while a mature ERM system ensures the responsible and efficient use of AI. In both cases, value creation depends on the firm’s capacity for intelligent risk-taking, iii organizational knowledge and advanced technologies, transforming risk from a defensive element into a driver of innovation.
Description
Thesis (B.A. in International Business)--John Cabot University, Fall 2025.
Date
2025
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Keywords
Artificial intelligence, Finance, Technological innovations, Risk management, Strategic planning
Citation
Battistella, Margherita. "Integrating Artificial Intelligence into Enterprise Risk Management: Insights from Manufacturing and Professional Services". BA Thesis, John Cabot University, Rome, Italy. 2025.