The objective of this paper is to present the role and importance of internal control systems in good risk management practice, with a particular emphasis on the internal audit and compliance functions within such a framwork. Our focus is on the Life and Health Insurance industry in Canada.

En mettant en question la pertinence d'une charte de competences relative au metier des individus a qui un programme de formation s'adresse, comme point de depart de sa structuration et de l'elaboration de son contenu, nous illustrons, par un rapprochement entre le Mouvement Desjardins et...