This study aims to define the conceptual
framework of corporate governance and to show its
specificity in the banking field. This concept does not
benefit from an official definition like that of internal
audit, which makes its perception by researchers
different. As far as we know, there are four forms of
governance: family governance, technocratic
governance, shareholder governance and partnership
governance. In the banking sector, international
prudential regulations are heavy (BASEL I, BASEL II,
BASEL III and BASEL VI), as the environment in this
field is complex in terms of risks. In this context, we will
highlight the risk of bank governance.
Keywords : Governance, Banking, Regulation.