Bibliographie sélective OHADA

This paper aims to identify corporate governance models adopted by commercial banks in Mozambique. Firstly, it reviews the literature on Corporate Governance evolution, concept, models and practices at international level. It then makes an approach to internal control systems, some corporate governance arrangements such as Board of Directors, audit committees, internal and external auditing. The paper goes ahead to identifying the corporate governance practices both at country and banking sector levels. An explanatory analysis was applied as the research method covering three major commercial in terms of business volume, net profit and liquid assets. In order to gather information pertaining Corporate Governance models as well as on internal control systems, a questionnaire was sent to some commercial banks’ senior managers and to Banco de Moçambique as the monetary and supervisory authority of the credit institutions and financial societies in the country. Virtual and documental source were reviewed to assess the problem. The paper’s main finding is that commercial banks in Mozambique adopt the Anglo-Saxon model in which the Board of Directors is comprised of two types of directors, board committees and an array of information disclosure. Based on the main finding it was recommended a review and update by the competent authorities of the Aviso 11/GGBM/99 that prescribes internal control rules to be observed by credit institutions and financial societies in Mozambique. This paper aims to identify corporate governance models adopted by commercial banks in Mozambique. Firstly, it reviews the literature on Corporate Governance evolution, concept, models and practices at international level. It then makes an approach to internal control systems, some corporate governance arrangements such as Board of Directors, audit committees, internal and external auditing. The paper goes ahead to identifying the corporate governance practices both at country and banking sector levels. An explanatory analysis was applied as the research method covering three major commercial in terms of business volume, net profit and liquid assets.In order to gather information pertaining Corporate Governance models as well as on internal control systems, a questionnaire was sent to some commercial banks’ senior managers and to Banco de Moçambique as the monetary and supervisory authority of the credit institutions and financial societies in the country. Virtual and documental source were reviewed to assess the problem.The paper’s main finding is that commercial banks in Mozambique adopt the Anglo-Saxonmodel in which the Board of Directors is comprised of two types of directors, board committees and an array of information disclosure. Based on the main finding it was recommended a review and update by the competent authorities of the Aviso 11/GGBM/99 that prescribes internal control rules to be observed by credit institutions and financial societies in Mozambique