Gıda Perakende İşletmelerinde Kurumsal Risk Yönetiminin Analitik Hiyerarşi Süreci (AHP) Yöntemi ile Modellenmesi: Zincir Marketler Uygulama Örneği

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Thesis Type: Doctorate

Institution Of The Thesis: İstanbul Ticaret University, Lisansüstü Eğitim Enstitüsü, MUHASEBE VE DENETİM ANABİLİM DALI, Turkey

Approval Date: 2024

Thesis Language: Turkish

Student: MEHMET İLDEM

Supervisor: Gencay Karakaya

Open Archive Collection: AVESIS Open Access Collection

Abstract:

Chain stores operating in the food retail sector operate under many different and variable risks in terms of establishment location, product portfolio selection, product supply, personnel employment, service delivery, marketing, sales activities and many other aspects. This research, aims to propose a model that can be applied in the identification and management of corporate risks for chain stores enterprises operating in the food retail sector. In order to achieve this goal, first of all, a literature review is conducted on risk and other risk-related concepts that are of particular interest to businesses. After investigating the types of corporate risks that businesses may be exposed to, the main risk groups that are of particular concern to chain markets are revealed. Enterprise Risk Management (ERM), one of the internal corporate governance systems of the enterprise, are discussed in detail with other internal systems; internal control, internal audit and corporate management. The latest updated frameworks of internationally accepted ERM models, Committee of Sponsoring Organizations (COSO) and International Organization for Standardization (ISO), are discussed in detail. Based on the COSO ERM framework, the research is developing a model for the GPS Enterprise. The steps to be implemented in chain market businesses, the activities to be carried out in each of these steps, and the processes of determining strategic goals for the future of the business as a result of these activities are processed in the model, with risk and corporate risk management always being in focus. In the modeling and implementation phase of the study, the Analytical Hierarchy Process (AHP) method, which has become more widely used in recent years, was preferred. In cases where there are multiple criteria and multiple types of risks, the AHP method plays an active role in producing analytical and systematic results. It is evaluated that the application of the AHP method in the study will contribute to the future uses of this method in accounting and auditing issues. The sample of the research consists of managers who play different roles in the decision-making and management processes of a national chain market business. Judgmental sampling was used to determine the sample set. Depth interview technique was used as the data collection method. In terms of applying the method in question, "the GPS Enterprise" was preferred due to its current corporate structure, diversity and number of risks in terms of its size and service area, the internal audit unit being in the positioning phase, the internal control structure being weakened in practice and despite all these, corporate risks not being identified and made an element of corporate governance. Key Words: Enterprise Risk Management, Internal Audit, Internal Control, Corporate Governance, COSO, Strategic Goals, KPI, Analytical Hierarchy Process, Chain Stores