The Internal Control System For Operational Risks In Practice: An Exploratory Study Of A Congolese Bank.

Josephfabrice MFWAMBA KASAKA

Abstract


This study analyzes the internal control system of operational risks of Congolese banks. Thus, through a methodology based on exploratory study,we also opted for the study of a single case. We have selected a credit institution based on the characteristics that seem interesting to us, namely: A well-established risk culture, which requires accountability at all levels of the organization; Governance adapted to the size and complexity of banking activity; And finally a risk management system considered as an inseparable element of the development strategy. From this perspective, it will first be necessary to analyze various aspects of the operational risk management system at the banking level, then present the results of the exploratory study carried out, and finally discuss the results of the study.


Keywords


internal control, operational risk, banking, Democratic Republic of Congo.

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DOI: http://dx.doi.org/10.52155/ijpsat.v44.1.6156

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