Denetişim

Yazarlar: Alptuğ GÜLER, Ali Kasım ARKIN

Konular:-

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

Özet: Social and technical change in the world has gained moremomentum 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 decisionmaking 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.

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