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Convention et contrôle interne bancaire

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  • Gregory Heem

    ()
    (GREDEG - Groupe de Recherche en Droit, Economie et Gestion - CNRS : UMR6227 - Université de Nice Sophia-Antipolis)

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    Abstract

    Le concept de contrôle et particulièrement celui de contrôle interne est généralement assimilé dans l'entreprise à l'autorité, la sanction, la contrainte. Or, dans le début des années 90 aux Etats-Unis s'est développée l'idée du contrôle interne comme étant la maîtrise des activités de l'entreprise. Sa principale caractéristique vient du fait qu'il couvre l'ensemble de l'organisation et des fonctions dans l'entreprise. Le contrôle interne apparaît d'autant plus nécessaire que l'univers dans lequel évoluent les banques s'est largement complexifié depuis la fin de l'encadrement du crédit avec le renforcement de la concurrence, l'ouverture des frontières, le développement des technologies, la spécialisation des produits.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/42/37/54/PDF/Chapitre_d_ouvrage_collectif_-_Convention_et_controle_interne_-_Heem.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00423754.

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    Date of creation: Sep 2003
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    Publication status: Published, Conventions et Sciences de Gestion, De Boeck (Ed.), 2003, 117-137
    Handle: RePEc:hal:journl:hal-00423754

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00423754/en/
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    1. José Allouche & Isabelle Huault, 1998. "Contrôle, coordination et régulation:les nouvelles formes organisationnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 1(2), pages 5-31, June.
    2. Dorothée Rivaud-Danset & Robert Salais, 1992. "Les conventions de financement des entreprises. Premières approches théorique et empirique," Revue Française d'Économie, Programme National Persée, vol. 7(4), pages 81-120.
    3. Leibenstein, Harvey, 1982. "The Prisoners' Dilemma in the Invisible Hand: An Analysis of Intrafirm Productivity," American Economic Review, American Economic Association, vol. 72(2), pages 92-97, May.
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