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Geleneksel Risk Yönetiminden Kurumsal Risk Yönetim Sistemine Geçiş

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

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.

References

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  • Beasley, M.S., R. Clune ve D.R. Hermanson (2005). Enterprise Risk Management: An Empirical Analysis of Factors Associated with the Extent of İmplementation. Journal of Accounting and Public Policy. C: 24. 521-531.
  • Beasley, M.S., M.L. Frigo ve J. Litman (2007). Strategic Risk Management: Creating and Protecting Value. Strategic Finance. Mayıs. ABI/INFORM Global. C: 88. S: 11. 24-53.
  • Beasley, M. S., B.C. Branson ve B.V. Hancock (2008), Rising Expectations, Journal of Accountancy. Nisan. ABI/INFORM Global. C: 205. S: 4. 44-51.
  • Beasley, M.S., B.C. Branson ve B.V. Hancock (2009). ERM: Opportunities For Improvement. Journal of Accountancy. Eylül. C: 208. S: 3. 28-33.
  • Beasley, M.S., B.C. Branson ve B.V. Hancock (2011). Developing Key Risk Indıcators To Strengthen Enterprise Risk Management. http://www.coso.org/ documents/COSOKRIPaperFull-FINALforWebPostingDec110_000.pdf [22.02.2011].
  • Burnaby, P. ve S. Hass (2009). Ten steps to enterprise-wide risk management. Corporate Governance, C: 9. S: 5. 539-550.
  • COSO. (2004a). Enterprise Risk Management-Integrated Frmaework Executive Summary Framework. Eylül.
  • Coso. (2004b). Enterprise Risk Management-Integrated Framework Application Techniques. Eylül.
  • Demidenko, E. ve M. Patrick (2010). The Ethics of Enterprise Risk Management As A Key Component of Corporate Governance. International Journal of Social Economics. C: 37. S: 10. 802-815.
  • Derici, O., Z. Tüysüz ve A. Sarı (2007). Kurumsal Risk Yönetimi ve Sayıştay Uygulaması. Sayıştay Dergisi, Nisan-Haziran. S: 65. 151-172.
  • Dienhart, J. (2010). Enterprise Risk Management: Why The Ethics and Compliance Function Adds Value, 1-23. http://www.ethics.org/files/u5/ERM.pdf. [07.08.2011].
  • Emhan, A. (2009). Risk Yöneitm Süreci ve Risk Yönetmekte Kullanılan Teknikler. Atatürk Üniversitesi İktisadi ve idari Bilimler Dergisi, C: 23. S. 3. 209-220.
  • Ferma. (2003). Risk Yönetim Standardı. http://www.ferma.eu/wp-content/uploads/2011/11/ a-risk-management-standard-turkish-version.pdf. [11.03.2012].
  • Flanagan, R. ve Norman, G. (1993). Risk Management and Construction. Blackwell Scientific.
  • Florea, R. ve R. Florea (2009). Internal Audit in Risk Management Approach. Economy Transdisciplinarity Cognition. S: 1. 38-44.
  • Fone, M. ve P. C. Young (2005). Managing Risks in Public Organisations. Perpetuity Press.
  • Frigo, M. L. ve R. Anderson (2011a). Embracing Enter Prise Risk Management Practical Approaches for Getting Started. COSO. http://www.coso.org/ documents/EmbracingERM-GettingStartedforWebPostingDec110_001. pdf. [07.08.2011].
  • Frigo, M. L. ve R.J. Anderson. (2011b). What is Strategic Risk Management. Strategic Finance. Nisan. 21-22.
  • Griffiths, P. (2005). Risk- Based Auditing. Gower Publishing Limited.
  • Hall, J. (2007). Internal Auditing and ERM: Fitting in and Adding Value. www.theiia. org/download.cfm?file=66127. [25.06.2011].
  • IIA Position Paper: The Role of Internal Auditing in Enterprise-wide Risk Management. (2009). The Institute of Internal Auditors. IPPF_PP_Role_of_IA_in_ERM_ 01.09[1].pdf. [10.09.2011].
  • Internal Control and Risk Management: A Basic Framework (2005). Hong Kong Institute of Certified Public Accountants. http://app1.hkicpa.org.hk/publications/ corporategovernanceguides/Guide_Eng_August.pdf. [21.06.2011].
  • Intosai. (2004). Guidelines for Internal Control Standards for The Public Sector. 1- 71. pdf.[22.05.2011].
  • Intosai. (2007). Guidelines for Internal Control Standards for the Public Sector-Further Information on Entity Risk Management. 1-39. http://www.issai.org/ media(577,1033)/INTOSAI_GOV_9130_E.pdf. [22.05.2011].
  • Kinney, W. R. (2003). The Research Opportunities in Internal Audit. Auditing Risk Assessment and Risk Management Process. Bölüm 5. Altamonte Springs, FL: The Institute of Internal Auditors.
  • Lienberg, A.P. ve R. E. Hoyt (2003). The Determinanats of Enterprise Risk Management: Evidence From The Appointment of Chief Risk Officers. Risk Management and Insurance Review, C: 6. S: 1. 37-52.
  • Manab, N. A., M.R. Hussin ve I. Kassim (2007). Empirical Study on Theory and Practice of Enterprise-Wide Risk Management (EWRM) on Internal Auditing and Risk Managment Functions of Public Listed Companies in Malaysia. http/.rmi. nccu.edu.tw/apria/docs/Concurrent%20IV/Session%201/14707EWRM_ APRIA_2007_New.doc. [02.05.2011].
  • Manab, N. A., M.R. Hussin ve I. Kassim. (2010). Enterprise-wide Risk Management Practices: Between Corporate Governance Compliance and Value Creation. International Review of Business Research Papers. Temmuz. C: 6. S: 2. 239-252.
  • Managing Risk Across the Public Sector, (2004) Basan Victorian Auditor-General’s Directors: 1-8. http://download.audit.vic.gov.au/files/Managing_risk_ report.pdf [Erişim Tarihi: 10.09.2011].
  • Mattie, J.A. ve D.L. Cassidy. (2008). Achieving goals, protecting reputation: Enterprise Risk Management for Educational Institutions, http://www. universityofcalifornia.edu/regents/regmeet/july08/a7a.pdf [11.09.2011].
  • Maytjewicz, G. ve J. D’arcangelo. ERM-Based Auditing.
  • http://www.gapent.com/media/inthenews/Article-Internal_Auditing-ND.pdf. 1-12. [03.11.2010].
  • Non, A.J. Are We Ready for Enterprise Wide Risk Management?. 1-37. http://www.picpa. com.ph/getmedia/114f621e-84bc-45ff-b43a-961532bb55eb/erm.aspx. [12.09.2011].
  • Olson, D.L. ve D. Wu. (2010). Enterprise Risk Management Models, Berlin: Springer –Verlag Berlin Heidelberg.
  • Razali, A.R., A.S. Yazid ve I.M. Tahir. (2011). The Determinants of Enterprise Risk Management Practices in Malaysian Public Listed Companies. Journal of Social and Development Sciences. Haziran. C: 1. S: 5. 202-207.
  • Reding, F.K., P.J. Sobel, L. U. Anderson, M.J. Head, S. Ramamoorti, M. Salamasick ve C. Riddle. (2009). Internal Auditing: Assurance&Consulting Services, 2. Baskı, The IIA Research Foundation.
  • Road to Implementation ERM for Colleges and Universities, 2009, Eylül, September. Arthur J. Gallagher Risk Management Services, Inc.
  • http://www.ajgrms.com/portal/server.pt/gateway/PTARGS_0_28406_570311_0_0_18/ ERM%20TT%20Report%20Final%209-23-09.pdf. [29.05.2011].
  • Shenkir, W.G. ve P.L. Walker. (2007). Enterprise Risk Management: Tools and Techniques for Effective Implementation. Institute of Management Accountants.1-31. http://poole.ncsu.edu/erm/document/IMAToolsTechniquesMay07.pdf. [21.08.2011].
  • Staciokas, R. ve R. Rupsys. (2005). Application of Internal Audit in Enterprise Risk Management. Engineering Economics. ISSN 1392-2785. S: 2. 20-25.
  • Terje, A. ve R. Ortwin. (2010). Risk Management and Governance. Springer.
  • The Orange Book: Management of Risk-Principles and Concepts. (2004). October. United Kingdom (UK): HM Treasury.
  • Terzi, C. (2010). Review of Enterprise Risk Management in the United Nations System, http://www.unjiu.org/data/reports/2010/en2010_4.pdf. [29.05.2011].
  • Tonello, M. (2007). Emerging Governance Practices in Enterprise Risk Management, The Conference Board, Inc.Research Report R-1398-07-WG, 1-99. http:// papers.ssrn.com/sol3/papers.cfm?abstract_id=963221 [01.02.2010].
  • Uzun, A. K. (2011). “Kurumsal Risk Yönetimi ve İç Denetim”. Önce Kalite Dergisi, S. 151. Mart-Nisan. http://www.denetimnet.net/UserFiles/Documents/2011/ Kurumsal_Risk_Y%C3%B6netimi_ve_%C4%B0%C3%A7_Denetim.pdf [10.03.2011].
  • Vicente, P.F.O. (2011). A Reference Architecture for Integrated Governance, Risk and Compliance. https://dspace.ist.utl.pt/bitstream/2295/1051354/1/ dissertacao.pdf [30.03.2012].
  • Vose, D. (2008). Risk Analysis: A Quantitative Guide, 3. Baskı. John Wiely&Sons Ltd.
  • Walker, P. L., W.G. Shenkir ve T..L. Barton, (2002). Enterprise Risk Management. The Institute of Internal Auditors Research Foundation.
  • Woods, M. (2008). Linking Risk Management to Strategic Controls: A Case Study of Tesco Plc. International Journal of Risk Assessment and Management, C: 7. S: 8. 1074-1088.
Year 2012, Volume: 16 Issue: 3, 297 - 316, 26.04.2013

Abstract

References

  • Aksoy, T. (2005). Bağımsız Denetim Şirketleri İçin Ulusal ve Uluslararası Düzenlemelerle Uyumlu Çok Yönlü Bir İç Kontrol Anket Formu. Ekim-Kasım-Aralık. S: 73. 168-202.
  • A Practical Guide to Risk Assessment, http://www.pwc.com/en_US/us/issues/enterprise- risk-management/assets/risk_assessment_guide.pdf [02.09.2011].
  • A Risk Management Standard. (2002). http://www.theirm.org/publications/documents/ Risk_Management_Standard_030820.pdf AIRMIC, ALARM, IRM. 1-14. [10.09.2011].
  • Beasley, M.S., J.G. Jenkins ve E.F. Kranitz (2003). Implementing ERM: Brainstorming About Risks, Internal Auditing, Internal Auditing. Kasım-Aralık, ABI/ INFORM Global. C:18. S: 6. 3-10.
  • Beasley, M.S., R. Clune ve D.R. Hermanson (2005). Enterprise Risk Management: An Empirical Analysis of Factors Associated with the Extent of İmplementation. Journal of Accounting and Public Policy. C: 24. 521-531.
  • Beasley, M.S., M.L. Frigo ve J. Litman (2007). Strategic Risk Management: Creating and Protecting Value. Strategic Finance. Mayıs. ABI/INFORM Global. C: 88. S: 11. 24-53.
  • Beasley, M. S., B.C. Branson ve B.V. Hancock (2008), Rising Expectations, Journal of Accountancy. Nisan. ABI/INFORM Global. C: 205. S: 4. 44-51.
  • Beasley, M.S., B.C. Branson ve B.V. Hancock (2009). ERM: Opportunities For Improvement. Journal of Accountancy. Eylül. C: 208. S: 3. 28-33.
  • Beasley, M.S., B.C. Branson ve B.V. Hancock (2011). Developing Key Risk Indıcators To Strengthen Enterprise Risk Management. http://www.coso.org/ documents/COSOKRIPaperFull-FINALforWebPostingDec110_000.pdf [22.02.2011].
  • Burnaby, P. ve S. Hass (2009). Ten steps to enterprise-wide risk management. Corporate Governance, C: 9. S: 5. 539-550.
  • COSO. (2004a). Enterprise Risk Management-Integrated Frmaework Executive Summary Framework. Eylül.
  • Coso. (2004b). Enterprise Risk Management-Integrated Framework Application Techniques. Eylül.
  • Demidenko, E. ve M. Patrick (2010). The Ethics of Enterprise Risk Management As A Key Component of Corporate Governance. International Journal of Social Economics. C: 37. S: 10. 802-815.
  • Derici, O., Z. Tüysüz ve A. Sarı (2007). Kurumsal Risk Yönetimi ve Sayıştay Uygulaması. Sayıştay Dergisi, Nisan-Haziran. S: 65. 151-172.
  • Dienhart, J. (2010). Enterprise Risk Management: Why The Ethics and Compliance Function Adds Value, 1-23. http://www.ethics.org/files/u5/ERM.pdf. [07.08.2011].
  • Emhan, A. (2009). Risk Yöneitm Süreci ve Risk Yönetmekte Kullanılan Teknikler. Atatürk Üniversitesi İktisadi ve idari Bilimler Dergisi, C: 23. S. 3. 209-220.
  • Ferma. (2003). Risk Yönetim Standardı. http://www.ferma.eu/wp-content/uploads/2011/11/ a-risk-management-standard-turkish-version.pdf. [11.03.2012].
  • Flanagan, R. ve Norman, G. (1993). Risk Management and Construction. Blackwell Scientific.
  • Florea, R. ve R. Florea (2009). Internal Audit in Risk Management Approach. Economy Transdisciplinarity Cognition. S: 1. 38-44.
  • Fone, M. ve P. C. Young (2005). Managing Risks in Public Organisations. Perpetuity Press.
  • Frigo, M. L. ve R. Anderson (2011a). Embracing Enter Prise Risk Management Practical Approaches for Getting Started. COSO. http://www.coso.org/ documents/EmbracingERM-GettingStartedforWebPostingDec110_001. pdf. [07.08.2011].
  • Frigo, M. L. ve R.J. Anderson. (2011b). What is Strategic Risk Management. Strategic Finance. Nisan. 21-22.
  • Griffiths, P. (2005). Risk- Based Auditing. Gower Publishing Limited.
  • Hall, J. (2007). Internal Auditing and ERM: Fitting in and Adding Value. www.theiia. org/download.cfm?file=66127. [25.06.2011].
  • IIA Position Paper: The Role of Internal Auditing in Enterprise-wide Risk Management. (2009). The Institute of Internal Auditors. IPPF_PP_Role_of_IA_in_ERM_ 01.09[1].pdf. [10.09.2011].
  • Internal Control and Risk Management: A Basic Framework (2005). Hong Kong Institute of Certified Public Accountants. http://app1.hkicpa.org.hk/publications/ corporategovernanceguides/Guide_Eng_August.pdf. [21.06.2011].
  • Intosai. (2004). Guidelines for Internal Control Standards for The Public Sector. 1- 71. pdf.[22.05.2011].
  • Intosai. (2007). Guidelines for Internal Control Standards for the Public Sector-Further Information on Entity Risk Management. 1-39. http://www.issai.org/ media(577,1033)/INTOSAI_GOV_9130_E.pdf. [22.05.2011].
  • Kinney, W. R. (2003). The Research Opportunities in Internal Audit. Auditing Risk Assessment and Risk Management Process. Bölüm 5. Altamonte Springs, FL: The Institute of Internal Auditors.
  • Lienberg, A.P. ve R. E. Hoyt (2003). The Determinanats of Enterprise Risk Management: Evidence From The Appointment of Chief Risk Officers. Risk Management and Insurance Review, C: 6. S: 1. 37-52.
  • Manab, N. A., M.R. Hussin ve I. Kassim (2007). Empirical Study on Theory and Practice of Enterprise-Wide Risk Management (EWRM) on Internal Auditing and Risk Managment Functions of Public Listed Companies in Malaysia. http/.rmi. nccu.edu.tw/apria/docs/Concurrent%20IV/Session%201/14707EWRM_ APRIA_2007_New.doc. [02.05.2011].
  • Manab, N. A., M.R. Hussin ve I. Kassim. (2010). Enterprise-wide Risk Management Practices: Between Corporate Governance Compliance and Value Creation. International Review of Business Research Papers. Temmuz. C: 6. S: 2. 239-252.
  • Managing Risk Across the Public Sector, (2004) Basan Victorian Auditor-General’s Directors: 1-8. http://download.audit.vic.gov.au/files/Managing_risk_ report.pdf [Erişim Tarihi: 10.09.2011].
  • Mattie, J.A. ve D.L. Cassidy. (2008). Achieving goals, protecting reputation: Enterprise Risk Management for Educational Institutions, http://www. universityofcalifornia.edu/regents/regmeet/july08/a7a.pdf [11.09.2011].
  • Maytjewicz, G. ve J. D’arcangelo. ERM-Based Auditing.
  • http://www.gapent.com/media/inthenews/Article-Internal_Auditing-ND.pdf. 1-12. [03.11.2010].
  • Non, A.J. Are We Ready for Enterprise Wide Risk Management?. 1-37. http://www.picpa. com.ph/getmedia/114f621e-84bc-45ff-b43a-961532bb55eb/erm.aspx. [12.09.2011].
  • Olson, D.L. ve D. Wu. (2010). Enterprise Risk Management Models, Berlin: Springer –Verlag Berlin Heidelberg.
  • Razali, A.R., A.S. Yazid ve I.M. Tahir. (2011). The Determinants of Enterprise Risk Management Practices in Malaysian Public Listed Companies. Journal of Social and Development Sciences. Haziran. C: 1. S: 5. 202-207.
  • Reding, F.K., P.J. Sobel, L. U. Anderson, M.J. Head, S. Ramamoorti, M. Salamasick ve C. Riddle. (2009). Internal Auditing: Assurance&Consulting Services, 2. Baskı, The IIA Research Foundation.
  • Road to Implementation ERM for Colleges and Universities, 2009, Eylül, September. Arthur J. Gallagher Risk Management Services, Inc.
  • http://www.ajgrms.com/portal/server.pt/gateway/PTARGS_0_28406_570311_0_0_18/ ERM%20TT%20Report%20Final%209-23-09.pdf. [29.05.2011].
  • Shenkir, W.G. ve P.L. Walker. (2007). Enterprise Risk Management: Tools and Techniques for Effective Implementation. Institute of Management Accountants.1-31. http://poole.ncsu.edu/erm/document/IMAToolsTechniquesMay07.pdf. [21.08.2011].
  • Staciokas, R. ve R. Rupsys. (2005). Application of Internal Audit in Enterprise Risk Management. Engineering Economics. ISSN 1392-2785. S: 2. 20-25.
  • Terje, A. ve R. Ortwin. (2010). Risk Management and Governance. Springer.
  • The Orange Book: Management of Risk-Principles and Concepts. (2004). October. United Kingdom (UK): HM Treasury.
  • Terzi, C. (2010). Review of Enterprise Risk Management in the United Nations System, http://www.unjiu.org/data/reports/2010/en2010_4.pdf. [29.05.2011].
  • Tonello, M. (2007). Emerging Governance Practices in Enterprise Risk Management, The Conference Board, Inc.Research Report R-1398-07-WG, 1-99. http:// papers.ssrn.com/sol3/papers.cfm?abstract_id=963221 [01.02.2010].
  • Uzun, A. K. (2011). “Kurumsal Risk Yönetimi ve İç Denetim”. Önce Kalite Dergisi, S. 151. Mart-Nisan. http://www.denetimnet.net/UserFiles/Documents/2011/ Kurumsal_Risk_Y%C3%B6netimi_ve_%C4%B0%C3%A7_Denetim.pdf [10.03.2011].
  • Vicente, P.F.O. (2011). A Reference Architecture for Integrated Governance, Risk and Compliance. https://dspace.ist.utl.pt/bitstream/2295/1051354/1/ dissertacao.pdf [30.03.2012].
  • Vose, D. (2008). Risk Analysis: A Quantitative Guide, 3. Baskı. John Wiely&Sons Ltd.
  • Walker, P. L., W.G. Shenkir ve T..L. Barton, (2002). Enterprise Risk Management. The Institute of Internal Auditors Research Foundation.
  • Woods, M. (2008). Linking Risk Management to Strategic Controls: A Case Study of Tesco Plc. International Journal of Risk Assessment and Management, C: 7. S: 8. 1074-1088.
There are 53 citations in total.

Details

Primary Language tr;en
Journal Section Makaleler
Authors

Ruveyda Kızılboğa This is me

Publication Date April 26, 2013
Published in Issue Year 2012 Volume: 16 Issue: 3

Cite

APA Kızılboğa, R. (2013). Geleneksel Risk Yönetiminden Kurumsal Risk Yönetim Sistemine Geçiş. Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 16(3), 297-316.

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