Year 2018, Volume , Issue 18, Pages 5 - 14 2018-12-28

KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ
RISKS OF ENTERPRISE RISK MANAGEMENT

Halis KIRAL [1]

70 316

Risk yönetimine ilişkin yapılan çalışmalarda, Worldcom ve Enron skandallarından küresel finansal krize kadar birbirinden farklı krizlerin ortak sebebi olarak risk yönetiminde yaşanan eksiklik veya yanlışlıklara dikkat çekilmektedir. Risk yönetiminin önemine ilişkin bu teşhis doğru olmakla beraber risk yönetimi genel metodolojisinin ya da bu alanda yayımlanan standart ve çerçevelerin bu krizlerin ortaya çıkmasını neden önleyemediği ya da diğer bir ifadeyle tedavi edemediği sorusu halen cevaplanmayı beklemektedir. Ülkelerin ya da kurumların özel koşulları dikkate alınmadan verilen genel reçetelerin ne oranda tedavi edici olacağı da bu sorunun cevabı aranırken mutlaka dikkate alınmalıdır. Bu çalışmada, risk yönetimine ilişkin uluslararası bilgi ve tecrübe birikimini yansıtmakla birlikte, ülkelerin kendine özgü koşullarından bağımsız olarak hazırlanan standart ve çerçevelerin, ülkelerin veya sektörlerin kendi gerçekleri ile tamamlanmadığı durumlarda, kurumsal risk yönetimi yaklaşımının karşı karşıya kalması muhtemel riskler irdelenmektedir.

he studies on risk management highlight the short comings or mistakes in risk management as the common reason for various crises from Worldcom and Enron scandals to the global financial crisis. While such diagnosis regarding the importance of risk management is correct, the question remains: why the general methodology of risk management or the standards and frameworks published in this field cannot prevent emergence of these crises or i.e. cure them. The extent to which general prescriptions given without considering the special conditions of countries or institutions can have a curing effect should also be taken into account, when seeking answer to this question. This study examines the risks that the enterprise risk management approach may face in case the standards and frameworks which are prepared regardless of the specific conditions of the countries are not completed with the realities of the countries or sectors, although they reflect international knowledge and experience on risk management.

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Primary Language tr
Subjects Economics
Journal Section Makale
Authors

Orcid: 0000-0001-7022-872X
Author: Halis KIRAL (Primary Author)
Institution: ANKARA SOSYAL BİLİMLER ÜNİVERSİTESİ
Country: Turkey


Bibtex @review { denetisim530147, journal = {Denetişim}, issn = {1308-8335}, address = {Kamu İç Denetçileri Derneği}, year = {2018}, volume = {}, pages = {5 - 14}, doi = {}, title = {KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ}, key = {cite}, author = {KIRAL, Halis} }
APA KIRAL, H . (2018). KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ. Denetişim, (18), 5-14. Retrieved from http://dergipark.org.tr/denetisim/issue/43464/530147
MLA KIRAL, H . "KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ". Denetişim (2018): 5-14 <http://dergipark.org.tr/denetisim/issue/43464/530147>
Chicago KIRAL, H . "KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ". Denetişim (2018): 5-14
RIS TY - JOUR T1 - KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ AU - Halis KIRAL Y1 - 2018 PY - 2018 N1 - DO - T2 - Denetişim JF - Journal JO - JOR SP - 5 EP - 14 VL - IS - 18 SN - 1308-8335- M3 - UR - Y2 - 2018 ER -
EndNote %0 Denetişim KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ %A Halis KIRAL %T KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ %D 2018 %J Denetişim %P 1308-8335- %V %N 18 %R %U
ISNAD KIRAL, Halis . "KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ". Denetişim / 18 (December 2018): 5-14.