Geleneksel Risk Yönetiminden Kurumsal Risk Yönetim Sistemine Geçiş

Öz 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.

Anahtar Kelimeler:

Risk, geleneksel risk yönetimi, kurumsal risk yönetimi, kurumsal risk yönetimi sistemi

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