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Le contrôle interne bancaire est-il toujours pertinent?

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  • Valérie Pallas

    ()
    (Université Montesquieu Bordeaux 4)

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    Abstract

    (VF)L’objet de l’article est de discuter de la pertinence du contrôle interne bancaire, rendue problématique avec la complexification de l’offre bancaire, elle-même nécessitée par l’évolution des besoins de financement des entreprises. Les banques se réorganisent en effet en s’associant à des partenaires différents pour construire des systèmes d’offre complexes. L’étude de deux cas de systèmes d’offre bancaires, l’un interorganisationnel, l’autre intraorganisationnel, met en évidence un paradoxe: ces situations de gestion transversales utilisent des modes de contrôle empruntés à des organisations fonctionnant dans un environnement stable. Cela permet d’engager une réflexion sur une adaptation du contrôle interne bancaire.(VA)The aim of this article is to discuss the relevance of the internal control in banking when banks supply is more and more complex in an effort to satisfy clients’ needs. Banks are now entering into partnerships to create complex supply systems. Two cases of banking supply systems (intra-organisational and interorganisational ones) are studied. They illustrate a paradox because these transversal managerial situations use modes of control borrowed from organisations working in a stable environment. That makes it possible to think about an adaptation of internal control in banking.

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    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 9 (2006)
    Issue (Month): 3 (September)
    Pages: 135-164

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    Handle: RePEc:dij:revfcs:v:9:y:2006:i:q3:p:135-164

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    Related research

    Keywords: contrôle interne; banque; système d'offre; relation bancaire; processus transversal; internal control; bank; supply system; banking relationship; transversal process.;

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