KURUMSAL RİSK YÖNETİMİNİN RİSKLERİ

Year 2018, Issue: 18, 5 - 14, 28.12.2018

Halis Kıral

Abstract

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.

Keywords

Durumsal Risk Yönetimi, Her Şeyin Risk Yönetimi, İç Kontrol, Kurumsal Risk Yönetimi

RISKS OF ENTERPRISE RISK MANAGEMENT

Abstract

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.

Keywords

Situational Risk Management, Enterprise Risk Management, Risk Management of Everything, Internal Control

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