{"id":15538,"date":"2021-07-29T17:51:16","date_gmt":"2021-07-29T21:51:16","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/turkish-court-of-accounts-updates-risk-management-process\/"},"modified":"2023-05-07T23:28:48","modified_gmt":"2023-05-08T03:28:48","slug":"turkish-court-of-accounts-updates-risk-management-process","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/de\/journal-entry\/turkish-court-of-accounts-updates-risk-management-process\/","title":{"rendered":"T\u00fcrkischer Rechnungshof aktualisiert seinen Risikomanagementprozess"},"content":{"rendered":"\n<p>Der t\u00fcrkische Rechnungshof (TCA), die Oberste Rechnungskontrollbeh\u00f6rde (ORKB) des Landes, ist dabei, eine Aktualisierung seines Risikomanagementprozesses (ERM) abzuschlie\u00dfen, die es ihm erm\u00f6glichen wird, seine Aktivit\u00e4ten effizienter und effektiver durchzuf\u00fchren.<\/p>\n\n\n\n<p>Diese Aktualisierung steht im Einklang mit dem &#8220;Internal Control &#8211; Integrated Framework&#8221; des Committee of Sponsoring Organizations of the Treadway Commission (COSO), das COSO 2013 aktualisiert hat, und mit dem neuen &#8220;Enterprise Risk Management &#8211; Integrated Framework&#8221; von COSO. COSO hat 2017 sein aktualisiertes ERM-Rahmenwerk ver\u00f6ffentlicht, um Organisationen dabei zu helfen, ihren Ansatz f\u00fcr das Risikomanagement in einem sich wandelnden Gesch\u00e4ftsumfeld zu verbessern.<\/p>\n\n\n\n<p>Ein von der TCA-Leitung eingesetzter Ausschuss arbeitet seit zwei Jahren an der Umstrukturierung des ERM-Prozesses der ORKB, der urspr\u00fcnglich in \u00dcbereinstimmung mit den COSO-Grunds\u00e4tzen und dem Gesetz \u00fcber die \u00f6ffentliche Finanzverwaltung und -kontrolle aus dem Jahr 2005 sowie den nachfolgenden Vorschriften eingef\u00fchrt wurde. Der Ausschuss arbeitet auch an der Entwicklung von Leitlinien f\u00fcr die Umsetzung des Risikomanagements und an der Erneuerung des Risikoinventars.<\/p>\n\n\n\n<p>In den letzten zwei Jahren hat der TCA 19 Workshops, mehrere Interviews und zahlreiche Sitzungen abgehalten, in denen fast 400 Mitarbeiter ihren Beitrag zur Aktualisierung leisten konnten. Der Ausschuss hat seine Aufgabe fast abgeschlossen; im Mai 2021 legte er der Gesch\u00e4ftsleitung das neue Risikoinventar und den Entwurf der Leitlinien zur Umsetzung des Risikomanagements vor. Gem\u00e4\u00df den neuen Leitlinien besteht der Risikomanagementprozess aus acht Schritten (siehe Abbildung).<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><a href=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/07\/Turkey_summer-2021-news_graphic_adjusted_cropped-for-web.jpg\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/07\/Turkey_summer-2021-news_graphic_adjusted_cropped-for-web-1024x991.jpg\" alt=\"SAI T\u00fcrkei ERM-Prozess\" class=\"wp-image-23237\"\/><\/a><\/figure>\n\n\n\n<p>Diese Leitlinien verdeutlichen, wie wichtig es ist, Risiken sowohl bei der Festlegung der Strategie als auch bei der Durchf\u00fchrung der t\u00e4glichen Arbeit zu ber\u00fccksichtigen. Die gr\u00f6\u00dfte Neuerung ist die Integration von Prinzipien aus den aktualisierten COSO-Rahmenwerken f\u00fcr interne Kontrolle und ERM in Bezug auf die Risikoidentifizierung und -analyse sowie die Implementierung von Kontrollen in allen Gesch\u00e4ftsprozessen.<\/p>\n\n\n\n<p>Nach der Ver\u00f6ffentlichung der neuen Richtlinien und der Bewertung der Ergebnisse des aktualisierten Risikomanagementprozesses und des Risikoinventars plant TCA weitere Schritte zur Aktualisierung seiner internen Kontroll- und ERM-Systeme, um sicherzustellen, dass alle Komponenten mit den Grunds\u00e4tzen der COSO-Richtlinien \u00fcbereinstimmen.<br>Rahmenwerke.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Der t\u00fcrkische Rechnungshof (TCA), die Oberste Rechnungskontrollbeh\u00f6rde (ORKB) des Landes, ist dabei, eine Aktualisierung seines Risikomanagementprozesses (ERM) abzuschlie\u00dfen, die es ihm erm\u00f6glichen wird, seine Aktivit\u00e4ten effizienter und effektiver durchzuf\u00fchren. Diese Aktualisierung steht im Einklang mit&#8230;<\/p>\n","protected":false},"author":87,"featured_media":7580,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2508,2563],"content-tags":[2149,2303,2283],"country":[3109],"region":[2597],"section":[2659],"coauthors":[],"class_list":["post-15538","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-kurzmeldungen","journal-categories-sommer-2021","content-tags-risikobasierter-ansatz","content-tags-risikobewertung","content-tags-verbesserung-der-wirksamkeit","country-turkey-de","region-eurosai-de","section-kurzmeldungen"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>T\u00fcrkischer Rechnungshof aktualisiert seinen Risikomanagementprozess - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00fcrkischer Rechnungshof aktualisiert seinen Risikomanagementprozess - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"Der t\u00fcrkische Rechnungshof (TCA), die Oberste Rechnungskontrollbeh\u00f6rde (ORKB) des Landes, ist dabei, eine Aktualisierung seines Risikomanagementprozesses (ERM) abzuschlie\u00dfen, die es ihm erm\u00f6glichen wird, seine Aktivit\u00e4ten effizienter und effektiver durchzuf\u00fchren. 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