Grandeur et décadence de la fonction déontologie. Une perspective sur le contrôle interne bancaire et financier

Marc Lenglet () and Benjamin Taupin

ACCRA, 2017, vol. 23, issue 1, 11-40

Abstract: This paper studies the evolutions witnessed by the compliance function within French credit institutions and investment firms, between 2003 and 2006. Based on a qualitative study involving participant-observation and secondary data analysis, we shed light on the coexistence of two conceptions of internal control: one rooting in the notion of ?déontologie? (or an ex ante approach), the other in the notion of control (or ex post verification). From a theoretical perspective, our analysis draws on works by Paul Ric?ur relating to the articulation of ethics and morals, with a view to contributing to the literature on internal control in the banking and financial sector. We show how the introduction of the notion of non-compliance risk in the French regulations in 2005 changed the compliance function. Our analysis questions such evolution, promoting normative conformity over a more practical understanding of normative monitoring.

Keywords: internal control; permanent control; ethics; compliance function; imputability; morals; financial regulation (search for similar items in EconPapers)
Date: 2017
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Working Paper: Grandeur et décadence de la fonction déontologie. Une perspective sur le contrôle interne bancaire et financier (2017)
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