Risk Raporlamasına İlişkin Kuramsal Yaklaşım

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.

Anahtar Kelimeler:

Risk, Risk Yönetimi, Risk Raporlaması

Literature Review About Risk Reporting

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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