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Contrôle interne et risque opérationnel bancaire à l'ère numérique : revue systématique, analyse bibliométrique et proposition d'un cadre intégratif

Author

Listed:
  • Loubna Aouaam

    (UIT - Université Ibn Tofaïl)

  • Mustapha Achibane

    (UIT - Université Ibn Tofaïl)

Abstract

This systematic and bibliometric review examines the relationship between internal control and operational risk in the banking sector. From 364 documents retrieved from Scopus, the PRISMA 2020 protocol led to the selection of 42 articles, which were subjected to bibliometric (VOSviewer) and thematic analyses. The results reveal an expanding yet fragmented field, in which recent literature highlights the need to complement classical frameworks (COSO, Basel) in the face of the technological, behavioural and organisational transformations of the sector. On this basis, the study proposes an exploratory conceptual framework, Internal Control 4.0, articulating smart technology, operational ethics, dynamic resilience and integrated governance, translated into testable research propositions, and outlines a research agenda for emerging economies.

Suggested Citation

  • Loubna Aouaam & Mustapha Achibane, 2026. "Contrôle interne et risque opérationnel bancaire à l'ère numérique : revue systématique, analyse bibliométrique et proposition d'un cadre intégratif," Post-Print hal-05777430, HAL.
    • Handle: RePEc:hal:journl:hal-05777430
    DOI: 10.5281/zenodo.23111768
    as

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