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Le dispositif prudentiel Bâle II, autoévaluation et contrôle interne : une application au cas français

Abstract : The operations of banks have profundly changed in recent years, due to financial liberalization and technological innovations. The development of new financial instruments and globalization of capital markets has generated new risks and forced supervisors to changing regulatory requirements to ensure the resilience of the financial system. With the entry into force in December 2006 of the reform of Basel II, banks have had to adapt their tools for selecting and measuring credit risk and taking into account operational risks in computing requirements equity. This thesis focuses on the passage of agreements Basel I to Basel II and explains the development of prudential based reform. The shift between the ratio Cooke and the ratio Mac Donough, is presented and analyzed to illustrate the "rise" of the self and demonstrate that internal control emerged as the cornerstone of the new device. A study of the internal control in force in France, particulary via regulation No. 97-02 modified of Comittee on Banking and Financial Regulation, is conducted. Then, from a qualitative study conducted in a french cooperative bank, we offer guides to key controls, in terms of governance and by type of risk.
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Submitted on : Thursday, December 18, 2008 - 2:56:14 PM
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  • HAL Id : tel-00348300, version 1



Sylvie Taccola-Lapierre. Le dispositif prudentiel Bâle II, autoévaluation et contrôle interne : une application au cas français. Economies et finances. Université du Sud Toulon Var, 2008. Français. ⟨tel-00348300⟩



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