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Contrôle interne et réglementation bancaire : un lien éprouvé par la crise

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  • Jézabel Couppey-Soubeyran

Abstract

[fre] La crise financière amorcée à l'été 2007 a révélé la défaillance de l'ensemble des modes de régulation à l'oeuvre dans la sphère financière, La réglementation prudentielle a échoué dans sa mission de prévention. La discipline de marché n'a pas produit les signaux d'alerte qu'on pouvait en attendre. Quant au contrôle interne, troisième bras de ce triptyque régulateur, plusieurs affaires, en France et dans le monde entier, ont mis au jour de graves lignes de faille. Cet article se concentre sur le contrôle interne et son articulation au dispositif de supervision, avec l'idée qu'il est urgent d'agir sans cependant défaire ce triptyque (« réglementation - discipline de marché - contrôle interne ») dont le bien-fondé demeure. . Classification JEL : G21, G28, G32, G38 [eng] Internal Control and Banking Regulation : a Relationship Weakened by the Crisis . The financial crisis started in summer 2007 revealed the failure of all regulation mechanisms at work in the financial sector : prudential regulation has failed in its mission of prevention ; market discipline did not produce the warning signals that could be expected ; concerning risk management and internal controls, several cases in France and around the world have unveiled serious shortcomings. This article focuses on internal control and its increased link with prudential supervision. It suggests improving the internal control without breaking the whole relation between internal control, market discipline and prudential supervision. . Classification JEL : G21, G28, G32, G38

Suggested Citation

  • Jézabel Couppey-Soubeyran, 2009. "Contrôle interne et réglementation bancaire : un lien éprouvé par la crise," Revue d'Économie Financière, Programme National Persée, vol. 94(1), pages 287-293.
    • Handle: RePEc:prs:recofi:ecofi_0987-3368_2009_num_94_1_5308
    DOI: 10.3406/ecofi.2009.5308
    Note: DOI:10.3406/ecofi.2009.5308
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    Cited by:

    1. Djimoudjiel, Djekonbe, 2018. "Normes prudentielles et risques bancaires : une analyse économétrique des implications sur la structure du marché bancaire dans la CEMAC [Prudential Standards and Banking Risks: An Econometric Anal," MPRA Paper 88411, University Library of Munich, Germany.

    More about this item

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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