Geleneksel Risk Yönetiminden Kurumsal Risk Yönetim Sistemine Geçiş

Year 2012, Volume: 16 Issue: 3, 297 - 316, 26.04.2013

Ruveyda Kızılboğa

Abstract

Yaşanan uluslararası finansal krizlerin ve şirket skandallarının gerisinde yatan
nedenlerden birisi de kamu ve özel sektör işletmelerinin risk yönetimi politikalarının yetersiz
kaldığı görüşüdür. Bu yetersizliği gidermek ve kurumların daha şeffaf yönetilmesini
sağlamak için kurumsal risk yönetim sistemine olan gereksinim artmıştır. Bu çalışmanın
amacı, geleneksel risk yönetimiyle karşılaştırmalı olarak kurumsal risk yönetimi sistemini
incelemektir. Çalışmada öncelikle geleneksel risk yönetimi sisteminin ortaya çıkışı ve
genel özellikleri, kurumsal risk yönetim sisteminin geleneksel risk yönetim sisteminden
farklılıkları, kurumsal risk yönetim sisteminin özellikleri ve unsurları, kurumsal risk yö-
netim sistemine duyulan gereksinim ve bu sistemin önemi ve avantajları üzerinde durulmuştur.
Son olarak bu çalışmanın bazı kısıtları olduğu belirtilmiş ve gelecekte bu konuda
araştırma yapacaklara bazı öneriler sunulmuştur.

Keywords

Risk, geleneksel risk yönetimi, kurumsal risk yönetimi, kurumsal risk yönetimi sistemi

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