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Le contrôle interne bancaire est-il toujours pertinent?


  • Valérie Pallas

    () (Université Montesquieu Bordeaux 4)


(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.

Suggested Citation

  • Valérie Pallas, 2006. "Le contrôle interne bancaire est-il toujours pertinent?," Revue Finance Contrôle Stratégie,, vol. 9(3), pages 135-164, September.
  • Handle: RePEc:dij:revfcs:v:9:y:2006:i:q3:p:135-164

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    References listed on IDEAS

    1. Florence Busson-Villa, 1999. "L'émergence d'une logique évaluative dans la gestion publique: le cas des organisations communales," Revue Finance Contrôle Stratégie,, vol. 2(1), pages 5-25, March.
    2. Annick Bourguignon & Alan Jenkins, 2004. "Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique," Revue Finance Contrôle Stratégie,, vol. 7(3), pages 31-61, September.
    3. Andrew H. Van de Ven & Marshall Scott Poole, 1990. "Methods for Studying Innovation Development in the Minnesota Innovation Research Program," Organization Science, INFORMS, vol. 1(3), pages 313-335, August.
    4. Alain Burlaud & Patrick Gibert, 1996. "L'analyse des coûts dans les organisations publiques," Post-Print halshs-00405164, HAL.
    5. Inger Johanne Pettersen, 2001. "Implementing management accounting reforms in the public sector: the difficult journey from intentions to effects," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 561-581.
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    More about this item


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

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General


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