Özet:

The concept of risk management first entered commercial law with arrangements in Turkish Commercial Code numbered 6102. In accordance with such arrangements, the committee of early recognition and risk management had to be set up in all public corporations and also private companies when independent auditor thinks it necessary. Furthermore, the role of internal and independent auditor regarding the recognition and management of risk was extended with these arrangements. The aim of these arrangements in the Turkish Commercial Code is to guarantee longevity and development of enterprises, increase competitiveness, strengthen corporate governance appliance, maintain risk awareness and minimize damages that come from risk. In this study the concept of risk and risk management, the importance of risk management, the process of risk management, tasks of persons or organizations in this process was first analyzed. After that, the Turkish Commercial Code numbered 6102's legal provision concerning risk management was explained; changes which such provisions made within the context of independent audit was reviewed.

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