Information systems serving the banking sector and the new Bâle requirements (Case of Bâle.III)[Les systèmes d'informations au service du secteur bancaire et aux nouvelles exigences de Bâle (exemple de Bâle III)]

The evolution of financial information, linked both to technological progress and to the development of transaction levels, has given rise to an increasingly complex and dynamic mass of financial data in the continuity of economic changes. While financial decision-making is an exercise in optimizing the return and risk ratio, mastering this process towards an objective of profitability and financial performance remains a difficult exercise. For example, the volatility of financial markets as well as the state of transparency of the data communicated still have an aspect of the search for efficiency in the financial decision-making process that financial and econometric tools and models exist but cannot include. In particular, the banking sector is a systemic risk sector in which information plays a determining role: the bank in relation to its clients must ensure rigorous asset-liability management (ALM) based on an estimate of two factors, flow and duration. , encompassed by a duration determinant which will enable the bank to ensure its intermediation activity; granting medium and long-term loans and dealing with withdrawals of several temporalities (Kaddour & Zmami, 2014). Facing this dilemma is done through the internal control systems services supervised and approved by the supervisory committee on the basis of compliance with a range of prudential regulations in continuous revision (Basel I, II, III and soon IV): Basel III requirements are discussed in the circumstances of this presentation. The situation to develop one or more systems in this alignment of evolution of financial information linked to technological progress and the development of transaction levels, represents a heavy investment revolving around tools and information systems. In a semantic posture, a usual definition of an information system (IS) resembled all the information, mainly highly structured, formalizable data circulating in the company, in particular in the banking or financial sector, which are characterized by dependency links, procedures and means necessary to define them, research them, formalize them, keep them and distribute them. But this definition does not say "to what?" "Serves the SI, nor" how? "It is built and neither" why? "To qualify its" dynamic ". To achieve an operational IS, while being complementary to the semantic posture, we are moving towards a new posture that of the functionalities of an IS. In this consideration, it was necessary to distinguish the facets in an IS: (i) the first, it is oriented towards the means or the IT component of an IS, (ii) the second, towards the needs and uses, by which reflection on an IS now provides performance in the life of the company or the response to information needs expressed in terms of strongly correlated data, and (iii) the last, towards the added value of an IS, in terms of capitalization knowledge is what will allow a decision-maker to orient his strategies then his actions and ultimately his decisions. All of the information circulating in an IS, from the expressed need to internal processing on informational computability and the response to the need, is integrated into partial representations or facts (implicit and explicit) that are of strategic interest to the company. Processing is a process of acquisition, memorization, transformation, research, presentation and communication of information. The organizational rules govern the execution of information processing. Dynamic resources (human and technological) are what is required for the functioning of the IS in human interactions, and specifically the decision maker, the expert in the company. In response to this work between financial information linked to technological progress and the development of transaction levels, IS in alignment with manipulated information and its actors who need it, the context of economic intelligence (IE ) is essential: because decision-making is the human cognitive process that allows a choice to be valued in an artefact of possibilities among multiple and possible solutions. The virtue is that every decision-making has an impact on the company, its actors and its customers. In this communication, we are interested in the field of IS as a support for human activities called "trades". This category includes ISs of institutions, companies, administrations, banks, etc. (Sidhom, 2010). Intrinsically, ISs that have a direct influence on the performance, competitiveness and cohesion of collaborative tasks in an economic environment: References : Kaddour, A., & Zmami, M.(2014). How Does Financial Sector React After Special Events? An Event Study Analysis of Tunisia after the Revolution of 2011. In Open Journal of Social Science Research 4(2), June 2014. DOI: 10.24297/jssr.v4i2.6662 Sidhom, S. (2010). Systèmes d'information et Intelligence économique : efforts conceptuels sur les processus pour le management de l'innovation. In Journée Tunisienne des Assurances et Banques – CTFA'2010, Centre technique des Banques et Assurances en Tunisie, Jun 2010 : Conférencier invité, Tunis, Tunisie. .