Risk Raporlamasına İlişkin Kuramsal Yaklaşım

Year 2017, Volume: 6 Issue: 6, 293 - 301, 25.11.2017

Seçkin Gönen

Abstract

Risk, belirli bir zaman aralığında
gerçekleşmesi beklenen zarar, kayıp, tehlike veya hasar olmasına yönelik
belirsizlik içeren unsur olarak tanımlanmakta ve olumlu ve olumsuz sağlayacağı
kazanç ve kayıpları ifade eden fırsat ve tehditlerden oluşmaktadır. İşletmeler
amaçlarına ulaşmasını etkileyebilecek bu unsurları tüm seviyelerde analiz
ederek potansiyel riskleri tespit etmekte ve önceden tanımlanmış yöntemlerle
riskin seviyesini düşürmeye çalışmaktadır. İşletmelerde gerçekleştirilen bu
faaliyetler risk yönetim sürecini oluşturmakta, bu süreçte işletme faaliyetleri
ile ilgili sürekli olarak riskler belirlenmekte, hangi risklerin öncelikli
olduğu değerlendirilmekte ve risklerin ortadan kalkması için belirli stratejiler
geliştirilmektedir.

Risk yönetim sürecinin en önemli
aşamalarından biri de risk raporlamasıdır. Risk raporlaması, işletmenin
karşılaşabileceği potansiyel riskleri ve alınan önlemleri açıklayan bir raporu
ifade etmektedir. Çalışmada risk, risk yönetimi ve risk raporlaması hakkında
açıklamalara yer verilmiş, ulusal ve uluslararası çalışmalar incelenerek risk
raporlaması kavramı hakkında literatür taraması yapılmıştır.

Keywords

Risk, Risk Yönetimi, Risk Raporlaması

Literature Review About Risk Reporting

Abstract

Risk is described as the
uncertainty item that is expected to occur in a determined period of time
causing loss, deficiency, danger or damage, it consists of opportunities and
threats expressing favorable or unfavorable gains or losses brought about.  Enterprises struggle for detecting potential
risks by analyzing these items preventing them to reach their goals in all
levels and aim to reduce the level of risks by predetermined methods. These activities
establish risk management process in enterprises. In this process, risks are
determined constantly according to entities' activities, it is evaluated that
which risks should be prioritized and certain strategies are developed to clear
away these risks.

Risk reporting is one of the
most important phases of risk management process. Risk reporting indicate
potential risks that enterprise could face and taken precautions. In this
study, explanations are given about risk management and risk reporting, papers
are examined for covering literature about risk reporting concept.  

Keywords

Risk, Risk Management, Risk Reporting

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