According to the Turkish Commercial Code No. 6102; companies the board of directors is responsible to establish an expert committee, operate and improve risk management system for early identifying causes of endangering the company's existence, development and sustainability, taking measures against detected risks and managing risks. In this sense, the aim of this paper is to indicate whether a risk committee has been established by the companies the board of directors, whether it carries out its activities in accordance with the necessary procedures if it is established and whether the information required to be disclosed in this regard is shared with the public in a transparency and accountability manner by examining documents such as the annual reports of the companies in BIST 100 for the fiscal period 1 January - 31 December 2014. As a result of the research, it was seen that the all companies that reached the information were formed early risk detection system and risk committee and the majority of them carried out their activities in accordance with the necessary procedures. It has also been determined that the majority of companies have publicly shared the necessary information in this regard in a transparency and accountability manner and that some companies are not sensitive enough to give information to the committee.
Early Risk Detection System and Committee, Risk Management, Turkish Commercial Code, Auditing