Early detection of risk in Turkey committee activity: Qualitative research on BIST corporate governance companies

378 of the New Turkish Commercial Code No. 6102. As per article, the concept of the early detection of risk committee to advise the board of directors at companies in order to take measures in risk processes based on the sensitivity of risk management processes in joint stock and limited companies and to keep risk management alive has come to life. The new Turkish Commercial Code obliged the companies concerned to establish the committee mentioned and ensure that it works actively. Although the early detection of risk committee will be discussed in more detail in the relevant sections, it is a substructure of the corporate governance that provides an active internal control environment within the company, established with a structure of at least 2 people, compulsory to have a committee president independent, report 6 times a year and submit to the board's approval. In light of this information, the study aims to demonstrate the current status of the early detection of risk committee, which is mandatory to be established in joint stock companies, in the companies we have chosen as an example in our country. In order to achieve the objective, BIST Corporate Governance companies have been selected and, from the years onwards, evidence of committees has been established in these companies. Due diligence was conducted through the use of company activity reports to carry out frequency analysis of the data acquired in the SPSS statistical package program. Within the study, the committee's organization, activities, operation, duties, supervision and the aim is to provide a qualitative investigation into the effectiveness of this study and the early detection of risk committee. Keywords: Risk, Risk Management, Internal Control System, Corporate Governance, BIST, Early Detection of Risk Committee