Evaluation of the internal control system for credit operations at Banque Nationale du Développement Agricole (BNDA)
Abstract
Since the early 90s, banking strategies have evolved considerably, incorporating a new vision of more global risk management rather than individual risk management. It is in this context that the banking supervisory authorities in several countries around the world have made it compulsory for all establishments to have an internal control system, the main objective of which is to evaluate the internal control system for BNDA's credit operations. To better elucidate this research, we opted for an analytical and descriptive approach. This approach enabled us to find as much information as possible in the field and to make the necessary interpretations. Our field research enabled us to carry out exploratory work with resource persons, those who are directly or indirectly interested in the evaluation of the internal control system, particularly with regard to the BNDA's credit operations. Fruitful exchanges with these players and partners also enabled us to define our research problem more precisely, to develop and validate our survey questionnaire and then to make recommendations. Our field research, which was carried out in two phases, required upstream exploratory work with resource persons, those who are directly or indirectly interested in the evaluation of the internal control system, in particular on BNDA's credit operations. Fruitful exchanges with these players and partners enabled us to define our research problem more precisely, and to develop and validate our survey questionnaire. Despite the various internal control limitations facing BNDA, this system will provide reasonable, although not absolute, assurance that the entity will achieve its objectives. We hope that the various solutions to the obstacles facing the credit institution will enable it to further improve its internal control system in order to control credit risks.
Keywords : Internal control, risk, operations, credit and banking.
Classification JEL : M42
Paper type : Empirical Research
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