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COSO KURUMSAL RİSK YÖNETİMİ ÇERÇEVESİ GÜNCELLEME PROJESİNİN GETİRDİĞİ YENİLİKLER

Year 2018, Volume: 18 Issue: 54, 19 - 34, 01.06.2018

Abstract

2004 yılında yayınlanan COSO ERM - Bütünleşik çerçeve, risk yönetimini örgütlerde bir sonraki hayati önemtaşıyan bir noktaya çekmiştir. Çerçeve risk hakkında örgüt içerisinde standart düşünme temeli yaratmıştır. Ancakuygulama noktasında birçok örgütte bilinen risklerin uzaklaştırılması, yok edilmesi ve yönetilmesi süreçlerindençok da öteye geçememiştir. 2014 yılında dünyada en yaygın kabul gören ve uygulama alanı bulan kurumsal riskyönetim çerçevelerinden biri olan COSO ERM - Bütünleşik Çerçeve güncelleme çalışması gündeme getirilmiştir.Bu çalışmada güncellenerek Eylül 2017’de yayınlanan yeni COSO ERM - Riskin Strateji ve Performansla Uyumlaştırılması ile ilgili bilgiler verilmekte ve güncellenen çerçevede getirilen yeniliklere yönelik açıklamalar yapılmaktadır

References

  • Arslan, I. (2009). Kurumsal Risk Yönetimi, Maliye Bakanlığı Stareteji Geliştirme Başkanlığı, http://www.sgb.gov.tr/MaliyeUzmYrdArasRaporlari/Maliye%20Uzmanlığı%20Araştırma%20Raporları/Kurumsal%20Risk%20Yönetimi%20Işıl da%20ARSLAN.pdf Erişim Tarihi: 08.09.2017
  • Brief, A. P., Dukerich J. M., Brown P.R. and Brett J. F. (1996). What’s Wrong with the Treadway Commission Report? Experimental Analyses of the Effects of Personal Values and Codes of Conduct on Fraudulent Financial Reporting, Journal of Business Ethics, Volume: 15, pp. 183-198.
  • COSO ERM – Integrated Framework. (2004). https://www.coso.org Erişim Tarihi: 08.09.2017
  • COSO Enterprise Risk Management–Integrating with Strategy and Performance. (2017). Executive Summary, https://www.coso.org/Documents/2017-COSO-ERM-Integrating-with-Strategy-and-Performance-ExecutiveSummary.pdf Erişim Tarihi: 07.09.2017
  • COSO Enterprise Risk Management–Integrating with Strategy and Performance. (2017). Frequently Asked Questions, https://www.coso.org/Documents/COSO-ERM-FAQ-September-2017.pdf Erişim Tarihi: 07.09.2017
  • Deloitte - Risk Committee Resource Guide. (2014). https://www2.deloitte.com/governance-risk-compliance/ZA_RiskCommitteeResourceGuideOnline2014_22052014.pdf Erişim Tarihi: 12.09.2017
  • Kurt, G. ve Uçma, T. (2013). COSO iç kontrol-bütünleşik çerçeve güncelleme projesinin yenilikleri, Muhasebe Bilim Dünyası Dergisi, Vol. 15 Issue 2, p99-109.
  • Kurt, G. ve Uçma Uysal, T. (2015). Siber Risk ve COSO İç Kontrol Bütünleşik Çerçevesi, Muhasebe ve Denetime Bakış Dergisi, Yıl: 15, Sayı: 46, p. 1-11.
  • Locklear, K. (2012). Toward a Theory of Everything? Exploring at the Edges of the ERM Construct. In Enterprise Risk Management Symposium.
  • Taleb, N. N. (2007). The Black Swan: The Impact of the Highly Improbable. New York, NY: Random House. http://www.bumko.gov.tr Erişim Tarihi: 12.09.2017
  • https://www.corporatecompliance.org/Portals/1/PDF/Resources/past_handouts/euroCEI/2017/602_slides_A4_2.pdf Erişim Tarihi: 12.09.2017
  • http://www.coso.org/aboutus.htm Erişim Tarihi: 12.09.2017
  • https://ctmfile.com/story/changes-to-the-coso-erm-framework-unveiled Erişim Tarihi: 12.09.2017
  • http://www.dallasiia.org/wp-content/uploads/2017/04/PwC-COSO-ERM-and-FRMG-for-UTD-Fraud-SummitMarch-31-2017-Final.pdf Erişim Tarihi: 12.09.2017
  • https://www2.deloitte.com/bg/en/pages/risk/articles/coso-erm-update.html#top Erişim Tarihi: 16.09.2017
  • https://www.journalofaccountancy.com/news/2017/sep/coso-erm-framework-201717164.html Erişim Tarihi: 15.09.2017
  • http://www.kpmg.com/TR/tr/Issues-And-Insights/Haberler-ve-Etkinlikler/Documents/Fider-BT-S%C3%BCrecDenetimi-Sunumu-7-Haziran-2012.pdf Erişim Tarihi: 23.09.2017
  • http://markets.businessinsider.com/news/stocks/COSO-Issues-Important-Update-to-ERM-Framework-1002345634 Erişim Tarihi: 12.09.2017
  • http://pwc.blogs.com/resilience/2017/09/the-top-changes-to-the-coso-erm-framework-you-need-to-know-now.html Erişim Tarihi: 13.09.2017
  • https://www.pwc.com/gx/en/services/advisory/consulting/risk/resilience/publications/COSOframework-keychanges.html Erişim Tarihi: 10. 09.2017
  • https://www.pwc.com/us/en/press-releases/2016/pwc-coso-erm-framework-press-release.html Erişim Tarihi: 12.09.2017
  • https://www.protiviti.com/US-en/insights/bulletin-vol-6-issue-2 Erişim Tarihi: 12.09.2017
  • http://www.radicalcompliance.com/2017/05/03/update-coso-erm-framework-update/ Erişim Tarihi: 07.09.2017

THE INNOVATIONS OF COSO ENTERPRISE RISK MANAGEMENT FRAMEWORK UPDATE PROJECT

Year 2018, Volume: 18 Issue: 54, 19 - 34, 01.06.2018

Abstract

The COSO ERM - Integrated Framework, published in 2004, has put risk management at a crucial point in organizations. The framework has created a standard mindset within the organization about risk. However, at the point of implementation, many organizations have not gone far beyond the processes of removing, mitigating and managing known risks. In 2014, the COSO ERM - Integrated Framework’s, which is one of the most widely accepted and applied enterprise risk management frameworks in the world, update project was on the agenda. This study aims to give information about the new COSO ERM - Risk Management–Integrating with Strategy and Performance, updated and published in September 2017, and explain the innovations introduced in the updated framework.

References

  • Arslan, I. (2009). Kurumsal Risk Yönetimi, Maliye Bakanlığı Stareteji Geliştirme Başkanlığı, http://www.sgb.gov.tr/MaliyeUzmYrdArasRaporlari/Maliye%20Uzmanlığı%20Araştırma%20Raporları/Kurumsal%20Risk%20Yönetimi%20Işıl da%20ARSLAN.pdf Erişim Tarihi: 08.09.2017
  • Brief, A. P., Dukerich J. M., Brown P.R. and Brett J. F. (1996). What’s Wrong with the Treadway Commission Report? Experimental Analyses of the Effects of Personal Values and Codes of Conduct on Fraudulent Financial Reporting, Journal of Business Ethics, Volume: 15, pp. 183-198.
  • COSO ERM – Integrated Framework. (2004). https://www.coso.org Erişim Tarihi: 08.09.2017
  • COSO Enterprise Risk Management–Integrating with Strategy and Performance. (2017). Executive Summary, https://www.coso.org/Documents/2017-COSO-ERM-Integrating-with-Strategy-and-Performance-ExecutiveSummary.pdf Erişim Tarihi: 07.09.2017
  • COSO Enterprise Risk Management–Integrating with Strategy and Performance. (2017). Frequently Asked Questions, https://www.coso.org/Documents/COSO-ERM-FAQ-September-2017.pdf Erişim Tarihi: 07.09.2017
  • Deloitte - Risk Committee Resource Guide. (2014). https://www2.deloitte.com/governance-risk-compliance/ZA_RiskCommitteeResourceGuideOnline2014_22052014.pdf Erişim Tarihi: 12.09.2017
  • Kurt, G. ve Uçma, T. (2013). COSO iç kontrol-bütünleşik çerçeve güncelleme projesinin yenilikleri, Muhasebe Bilim Dünyası Dergisi, Vol. 15 Issue 2, p99-109.
  • Kurt, G. ve Uçma Uysal, T. (2015). Siber Risk ve COSO İç Kontrol Bütünleşik Çerçevesi, Muhasebe ve Denetime Bakış Dergisi, Yıl: 15, Sayı: 46, p. 1-11.
  • Locklear, K. (2012). Toward a Theory of Everything? Exploring at the Edges of the ERM Construct. In Enterprise Risk Management Symposium.
  • Taleb, N. N. (2007). The Black Swan: The Impact of the Highly Improbable. New York, NY: Random House. http://www.bumko.gov.tr Erişim Tarihi: 12.09.2017
  • https://www.corporatecompliance.org/Portals/1/PDF/Resources/past_handouts/euroCEI/2017/602_slides_A4_2.pdf Erişim Tarihi: 12.09.2017
  • http://www.coso.org/aboutus.htm Erişim Tarihi: 12.09.2017
  • https://ctmfile.com/story/changes-to-the-coso-erm-framework-unveiled Erişim Tarihi: 12.09.2017
  • http://www.dallasiia.org/wp-content/uploads/2017/04/PwC-COSO-ERM-and-FRMG-for-UTD-Fraud-SummitMarch-31-2017-Final.pdf Erişim Tarihi: 12.09.2017
  • https://www2.deloitte.com/bg/en/pages/risk/articles/coso-erm-update.html#top Erişim Tarihi: 16.09.2017
  • https://www.journalofaccountancy.com/news/2017/sep/coso-erm-framework-201717164.html Erişim Tarihi: 15.09.2017
  • http://www.kpmg.com/TR/tr/Issues-And-Insights/Haberler-ve-Etkinlikler/Documents/Fider-BT-S%C3%BCrecDenetimi-Sunumu-7-Haziran-2012.pdf Erişim Tarihi: 23.09.2017
  • http://markets.businessinsider.com/news/stocks/COSO-Issues-Important-Update-to-ERM-Framework-1002345634 Erişim Tarihi: 12.09.2017
  • http://pwc.blogs.com/resilience/2017/09/the-top-changes-to-the-coso-erm-framework-you-need-to-know-now.html Erişim Tarihi: 13.09.2017
  • https://www.pwc.com/gx/en/services/advisory/consulting/risk/resilience/publications/COSOframework-keychanges.html Erişim Tarihi: 10. 09.2017
  • https://www.pwc.com/us/en/press-releases/2016/pwc-coso-erm-framework-press-release.html Erişim Tarihi: 12.09.2017
  • https://www.protiviti.com/US-en/insights/bulletin-vol-6-issue-2 Erişim Tarihi: 12.09.2017
  • http://www.radicalcompliance.com/2017/05/03/update-coso-erm-framework-update/ Erişim Tarihi: 07.09.2017
There are 23 citations in total.

Details

Primary Language Turkish
Journal Section Research Article
Authors

Ganite Kurt This is me

Tuğba Uçma Uysal This is me

Publication Date June 1, 2018
Published in Issue Year 2018 Volume: 18 Issue: 54

Cite

APA Kurt, G., & Uysal, T. U. (2018). COSO KURUMSAL RİSK YÖNETİMİ ÇERÇEVESİ GÜNCELLEME PROJESİNİN GETİRDİĞİ YENİLİKLER. Muhasebe Ve Denetime Bakış, 18(54), 19-34.