COSO 2017 KURUMSAL RİSK YÖNETİMİ ÇERÇEVESİNE KONTROL ÖZ DEĞERLENDİRME YAKLAŞIMIYLA BAKIŞ VE BİR KURUM UYGULAMASI-II

Year 2019, Issue: 19, 89 - 100, 14.06.2019

Alptuğ Güler Ali Kasım Arkın

Abstract

Dünyadaki sosyal ve teknik değişim hiç olmadığı kadar ivme kazanmış durumdadır. Bu değişime bağlı olarak da belirsizlikler ve riskler hem nicelik, hem de nitelik olarak artmakta, kurumları ve çalışanları kontrol edilemez bir yöne taşımaktadır. Kurumlar, riskleri kontrol edebildiği sürece sürdürülebilirliklerini sağlayabilmektedir. Kontrol Öz Değerlendirme sürdürülebilirlik ve risklere karşı öngörülebilecek kontrol araçlarını geliştirmek için etkin bir bakış açısı sağlamakta ve Kurumsal Risk Yönetimi için sağlam bir zemin oluşturma potansiyeli taşımaktadır. COSO (The Committee of Sponsoring Organizations of the Treadway Commission) 2017 yılında mevcut çerçevesini güncelleyerek Kurumsal Risk Yönetiminin kurumun tüm süreçlerine entegre edilmesinin önemini vurgulamıştır. Bu entegrasyon; örgütün yönetişim, strateji, hedef belirleme ve günlük operasyonlarına ilişkin karar alma süreçlerini iyileştirecek, performansı artıracak ve örgütsel sürdürülebilirliğe katkı sağlayacaktır. Yenilenen COSO çerçevesinin kurum bünyesinde içsellik kazanması için örgütlerin yapması gereken ilk adım, belirsizliklerini ve risklerini tespit etmesidir. Bunun en etkin yolu örgüt bünyesinde bir risk çalıştayı yapıp, çalıştay sonuçlarını Kurumsal Risk Yönetimi için yol haritası yapmaktan geçmektedir.

Bu makalede, Kontrol Öz Değerlendirme yöntemleri ile yenilenen COSO Kurumsal Risk Yönetim Çerçevesi açıklanmış ve Düzce Üniversitesi Risk Evreninin Belirlenmesi Çalıştayı örneğiyle kuruma sağlayacağı katkılar değerlendirilmiştir. Bir vaka analizi olarak Çalıştay, Kontrol Öz Değerlendirmenin kurum genelinde risk-kontrol ve hedef için birfarkındalık oluşturma kapasitesini göstermektedir.

Keywords

Kurumsal Risk Yönetimi, Kontrol Öz Değerlendirme, COSO KRY 2017 Çerçevesi, Risk Çalıştayı

OVERVIEW THROUGH CONTROL SELF-ASSESSMENT APPROACH TO COSO 2017 ENTERPRISE RISK MANAGEMENT FRAMEWORK AND APPLICATION OF AN ORGANIZATION-II

Abstract

Social and technical change in the world has gained more momentum than ever before. Due to this change, uncertainties and risks increase in both quantity and quality and carry the institutions and employees to an uncontrollable direction. Institutions can ensure their sustainability as long as they can control the risks. Control Self-Assessment provides an effective perspective for developing control tools that can be predicted for sustainability and risks, and has the potential to be a solid ground for enterprise risk management. In 2017, COSO (The Committee of Sponsoring Organizations of the Treadway Commission) updated its existing framework and emphasized the importance of integrating enterprise risk management into all processes of the organization. This integration will improve the decision-making processes of the organization’s governance, strategy, goal setting and daily operations, improve performance and contribute to organizational sustainability. The first step that organizations need to make for the internalization of the renewed COSO framework within the organization is to identify the uncertainties and risks. The most effective way to do this is to carry out a risk workshop within the organization and make the results of the workshop a roadmap for enterprise risk management.

In this article, Control Self-Assessment methods and renewed COSO Enterprise Risk Management Framework are explained, and the contributions to be provided to the organization by the example of Düzce University Risk Universe Workshop were evaluated. As a case study, the Workshop demonstrates the capacity of the Control Self-Assessment to establish an awareness for the risk-control and objective across the organization.

Keywords

Entreprise Risk Managemeent, Risk Workshop, Control Self Assessment, COSO ERM 2017 Framework

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