{"id":46595,"date":"2025-09-22T14:29:38","date_gmt":"2025-09-22T14:29:38","guid":{"rendered":"https:\/\/journalintegration.com\/?p=46595"},"modified":"2025-09-22T14:29:40","modified_gmt":"2025-09-22T14:29:40","slug":"cemac-la-cobac-edifie-les-emf-sur-le-controle-interne","status":"publish","type":"post","link":"https:\/\/journalintegration.com\/index.php\/2025\/09\/22\/cemac-la-cobac-edifie-les-emf-sur-le-controle-interne\/","title":{"rendered":"Cemac: la Cobac \u00e9difie les EMF sur le contr\u00f4le interne"},"content":{"rendered":"\n<p><em>C\u2019\u00e9tait le 15 septembre dernier \u00e0 Douala, au d&rsquo;une rencontre avec les responsables des \u00e9tablissements de microfinance.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"449\" src=\"https:\/\/journalintegration.com\/wp-content\/uploads\/2025\/09\/LES-EMF-simpregnent-du-dispositif-du-controle-interne-de-la-Cobac-scaled-1-1024x449.jpg\" alt=\"\" class=\"wp-image-46596\" srcset=\"https:\/\/journalintegration.com\/wp-content\/uploads\/2025\/09\/LES-EMF-simpregnent-du-dispositif-du-controle-interne-de-la-Cobac-scaled-1-1024x449.jpg 1024w, https:\/\/journalintegration.com\/wp-content\/uploads\/2025\/09\/LES-EMF-simpregnent-du-dispositif-du-controle-interne-de-la-Cobac-scaled-1-300x131.jpg 300w, https:\/\/journalintegration.com\/wp-content\/uploads\/2025\/09\/LES-EMF-simpregnent-du-dispositif-du-controle-interne-de-la-Cobac-scaled-1-768x337.jpg 768w, https:\/\/journalintegration.com\/wp-content\/uploads\/2025\/09\/LES-EMF-simpregnent-du-dispositif-du-controle-interne-de-la-Cobac-scaled-1-1536x673.jpg 1536w, https:\/\/journalintegration.com\/wp-content\/uploads\/2025\/09\/LES-EMF-simpregnent-du-dispositif-du-controle-interne-de-la-Cobac-scaled-1-2048x898.jpg 2048w, https:\/\/journalintegration.com\/wp-content\/uploads\/2025\/09\/LES-EMF-simpregnent-du-dispositif-du-controle-interne-de-la-Cobac-scaled-1-958x420.jpg 958w, https:\/\/journalintegration.com\/wp-content\/uploads\/2025\/09\/LES-EMF-simpregnent-du-dispositif-du-controle-interne-de-la-Cobac-scaled-1-640x281.jpg 640w, https:\/\/journalintegration.com\/wp-content\/uploads\/2025\/09\/LES-EMF-simpregnent-du-dispositif-du-controle-interne-de-la-Cobac-scaled-1-681x298.jpg 681w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><em>\u00ab&nbsp;La Cobac (Commission bancaire d\u2019Afrique centrale) se rend compte qu&rsquo;il y a certains dysfonctionnements qui impactent la solidit\u00e9 des institutions de microfinance. Elle pense que ces dysfonctionnements sont dus, soit \u00e0 l\u2019interpr\u00e9tation des textes en vigueur, soit \u00e0 leur mise en \u0153uvre \u00bb. <\/em>Le constat est de David Kengne, expert financier.&nbsp; Il faut par cons\u00e9quent s\u2019assurer d&rsquo;une mise en \u0153uvre efficace du contr\u00f4le interne au sein des EMF. C\u2019est le message principal v\u00e9hicul\u00e9 au cours de la rencontre annuelle entre le gendarme des banques et les \u00e9tablissements de microfinance (EMF) ce 15 septembre 2025.&nbsp; \u00ab C<em>e symposium va permettre d&rsquo;avoir un \u00e9change pour qu&rsquo;on puisse ensemble esquisser les pistes de solutions sur les avantages du contr\u00f4le syst\u00e8me interne des EMF&nbsp;\u00bb<\/em>, explique Marcel Ondele, secr\u00e9taire g\u00e9n\u00e9ral de la Commission bancaire d&rsquo;Afrique centrale (Cobac).<\/p>\n\n\n\n<p>Le contr\u00f4le interne est un outil de transparence et de recherche de la performance. C&rsquo;est aussi un \u00e9l\u00e9ment essentiel de la gestion des risques au sein des \u00e9tablissements assujettis. Tout EMF est tenu de se doter d&rsquo;un dispositif de contr\u00f4le interne adapt\u00e9 \u00e0 la nature et au volume de ses activit\u00e9s, ainsi qu&rsquo;\u00e0 sa taille, \u00e0 sa zone d&rsquo;impl\u00e9mentation et aux risques de diff\u00e9rentes natures auxquels il est expos\u00e9. \u00ab&nbsp;<em>Quand on est une institution de microfinance qui a mis en place un poste de contr\u00f4le interne, la gestion est bien, parce qu&rsquo;on sait tout le comportement de l&rsquo;entreprise, \u00e0 savoir le cr\u00e9dit, le marketing, le syst\u00e8me d&rsquo;information, le personnel&nbsp;\u00bb, <\/em>indique l&rsquo;expert financier<em>.<\/em><\/p>\n\n\n\n<p>David Kengne explique qu&rsquo;au cours de l&rsquo;ann\u00e9e 2017, la Cobac a adopt\u00e9 une s\u00e9rie de r\u00e8glements. Ces nouveaux r\u00e8glements devraient entrer en vigueur \u00e0 partir de 2018 pour la plupart. Leur particularit\u00e9 est l&rsquo;instauration de deux dispositifs majeurs : le premier sur la gouvernance d&rsquo;entreprise et le deuxi\u00e8me sur le contr\u00f4le interne. Pour la gouvernance d&rsquo;entreprise, le r\u00e8glement d\u00e9finit le dispositif \u00e0 mettre en place par le conseil d&rsquo;administration, \u00e0 l\u2019effet de suivre et s&rsquo;approprier la gestion strat\u00e9gique et op\u00e9rationnelle de l&rsquo;institution. Le deuxi\u00e8me, qui parle du contr\u00f4le interne, est \u00e0 la fois une exigence r\u00e8glementaire et manag\u00e9riale.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong><em>Diane Kenfack<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019\u00e9tait le 15 septembre dernier \u00e0 Douala, au d&rsquo;une rencontre avec les responsables des \u00e9tablissements de microfinance. \u00ab&nbsp;La Cobac (Commission bancaire d\u2019Afrique centrale) se rend compte qu&rsquo;il y a certains dysfonctionnements qui impactent la solidit\u00e9 des institutions de microfinance. Elle pense que ces dysfonctionnements sont dus, soit \u00e0 l\u2019interpr\u00e9tation des textes en vigueur, soit \u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":46596,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[25,30],"tags":[],"class_list":["post-46595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-integration-regionale","category-main-courante"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cemac: la Cobac \u00e9difie les EMF sur le contr\u00f4le interne - Int\u00e9gration<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/journalintegration.com\/index.php\/2025\/09\/22\/cemac-la-cobac-edifie-les-emf-sur-le-controle-interne\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cemac: la Cobac \u00e9difie les EMF sur le contr\u00f4le interne - Int\u00e9gration\" \/>\n<meta property=\"og:description\" content=\"C\u2019\u00e9tait le 15 septembre dernier \u00e0 Douala, au d&rsquo;une rencontre avec les responsables des \u00e9tablissements de microfinance. \u00ab&nbsp;La Cobac (Commission bancaire d\u2019Afrique centrale) se rend compte qu&rsquo;il y a certains dysfonctionnements qui impactent la solidit\u00e9 des institutions de microfinance. 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