Ana-Maria GOLIȚĂ1, Augustin SEMENESCU2, Ionuț-Cristian SCURTU3, Tănase TASENTE4 and Romeo BOȘNEAGU5,6
Abstract. Integrated logistics chains are undergoing rapid digital transformation through the adoption of Enterprise Resource Planning (ERP) systems, artificial intelligence (AI), the Internet of Things (IoT), blockchain and cloud-based platforms. While these technologies improve visibility, speed and coordination across procurement, warehousing, transportation and distribution, they also expand the attack surface through which financial risks and fraud can materialize. Recent industry data illustrate the scale of the problem: the Association of Certified Fraud Examiners (ACFE, 2024) estimates that a typical organization loses approximately 5% of annual revenue to occupational fraud, equivalent to more than USD 3.1 billion in identified losses across the 1,921 cases examined in its 2024 study, while IBM (2024) reports that the global average cost of a data breach reached USD 4.88 million in 2024, with vendor- and supply-chain-related breaches among the costliest and slowest to contain. At the same time, Verizon’s 2024 Data Breach Investigations Report attributes 68% of confirmed breaches to a non-malicious human element, underscoring that technology alone cannot resolve risks that are fundamentally socio-technical in nature. This paper develops a conceptual Socio-Technical Systems (STS) framework that integrates social, technical, organizational and process dimensions to strengthen financial risk management and fraud prevention in integrated logistics chains. Building on the foundational work of Trist and Emery on joint optimization, and on contemporary supply chain resilience and Industry 4.0 literature, the proposed framework maps human factors (leadership, ethics, training, awareness), technical controls (ERP, AI-based anomaly detection, IoT sensors, blockchain, cybersecurity architecture) and governance mechanisms (ISO 31000, COSO ERM) onto the core logistics processes of procurement, warehousing, transportation and distribution. The paper concludes with a discussion of theoretical and managerial implications and proposes a research agenda for the empirical validation of the framework through surveys, case studies and mixed-methods designs. The proposed framework provides a practical foundation for integrating socio-technical principles into financial risk governance and fraud prevention strategies within digitally enabled logistics ecosystems.
Keywords: Socio-Technical Systems, integrated logistics chains, financial risk management, fraud prevention, enterprise risk management, supply chain resilience.
DOI 10.56082/annalsarscieco.2026.4.82
1 National University of Science and Technology Politehnica Bucharest, Bucharest, Romania, ORCID No. 0009-0008-1607-5898, ana_maria.golita@stud.fiir.upb.ro,
2 National University of Science and Technology Politehnica Bucharest, Bucharest, Romania, ORCID No. 0000-0001-6864-3297, asemenescu2002@yahoo.com,
3National University of Science and Technology Politehnica Bucharest, Bucharest, Romania, ORCID No. 0000-0003-3105-6384, scurtucristian@yahoo.com,
4Ovidius University of Constanta, Constanta, Romania, ORCID No. 0000-0002-3164-5894, tanase.tasente@365.univ-ovidius.ro,
5Romanian Naval Academy “Mircea cel Bătrân”, Constanta, Romania,
6“Tomis” University Constanta, Romania, ORCID No. 0000-0002-6015-6512, romeo_bosneagu@yahoo.com
PUBLISHED in Annals Academy of Romanian Scientists Series on Economy, Law, Sociology, Volume 9 no 4, 2026