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

Loubna Aouaam () and Mustapha Achibane
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Loubna Aouaam: UIT - Université Ibn Tofaïl
Mustapha Achibane: UIT - Université Ibn Tofaïl

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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.

Keywords: Internal Control 4.0; systematic review; banking sector; operational risk; internal control (search for similar items in EconPapers)
Date: 2026
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Published in Revue du Contrôle de la Comptabilité et de l’Audit, 2026, 10 (3), pp.295-348. ⟨10.5281/zenodo.23111768⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05777430

DOI: 10.5281/zenodo.23111768

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