2015‫ ﺩﻴﺴﻤﺒﺭ‬/ 03 ‫______________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ‬

‫ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺘﺠﺎﺭﻴﺔ‬

‫ﻨﺔ ﻤﻥ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺘﺠﺎﺭﻴﺔ ﻓﻲ ﺍﻝﺠﺯﺍﺌﺭ‬‫ﺩﺭﺍﺴﺔ ﺤﺎﻝﺔ ﻝﻌﻴ‬

Operational risk management in commercial banks

Case Study Sample of Algerian banks

‫ ﺜﺭﻴﺎ ﺴﻌﻴﺩ‬،‫ﺃﺤﻼﻡ ﺒﻭﻋﺒﺩﻝﻲ‬

‫ ﺍﻝﺠﺯﺍﺌﺭ‬، ‫ﺠﺎﻤﻌﺔ ﻏﺭﺩﺍﻴﺔ‬

: ‫ﻤﻠﺨﺹ‬
‫ ﺍﻷﻤﺭ ﺍﻝﺫﻱ ﻴﺴﺘﻭﺠﺏ ﻭﻀﻊ‬،‫ﻊ ﺃﻨﺸﻁﺘﻪ ﺍﻝﺘﻲ ﺘﺭﺘﺒﻁ ﺍﺭﺘﺒﺎﻁﺎ ﻭﺜﻴﻘﺎ ﺒﺎﻝﻤﺨﺎﻁﺭﺓ‬‫ﺓ ﻤﺨﺎﻁﺭ ﻨﺘﻴﺠﺔ ﺘﻭﺴ‬‫ﻴﻭﺍﺠﻪ ﺍﻝﻘﻁﺎﻉ ﺍﻝﻤﺼﺭﻓﻲ ﻋﺩ‬
‫ﻭﺃﺼﺒﺤﺕ ﺍﻝﻤﺨـﺎﻁﺭ‬،‫ ﻭﺫﻝﻙ ﻝﺘﻔﺎﺩﻴﺎ ﻝﺨﺴﺎﺌﺭ ﺍﻝﺘﻲ ﺘﻬﺩﺩ ﺍﻝﺒﻨﻙ ﺃﻭ ﺍﻝﺘﻘﻠﻴل ﻤﻨﻬﺎ ﻗﺩﺭ ﺍﻹﻤﻜﺎﻥ‬،‫ﺨﻁﻁ ﻭﺇﺠﺭﺍﺀﺍﺕ ﻹﺩﺍﺭﺓ ﻤﺜﻠﻰ ﻝﻬﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ‬
. ‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻤﻥ ﺃﻫﻡ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ‬
‫" ﺒﺄﻁﺭ ﺠﺩﻴﺩﺓ ﻓﻲ ﻤﺠﺎل ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﻤﺼﺭﻓﻴﺔ ﺤﻴﺙ ﺃﻭﺠﺩﺕ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺴـﻤﺎﻝﻴﺔ ﻝﻤﻭﺍﺠﻬـﺔ‬2" ‫ﻭ ﻗﺩ ﺠﺎﺀﺕ ﺍﺘﻔﺎﻗﻴﺔ ﺒﺎﺯل‬
.2003 ‫ﻜﻤﺎ ﺃﺼﺩﺭﺕ ﻤﺒﺎﺩﺉ ﺍﻝﻤﻤﺎﺭﺴﺎﺕ ﺍﻝﺴﻠﻴﻤﺔ ﻓﻲ ﺇﺩﺍﺭﺓ ﻭ ﻀﺒﻁ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﺍﻝﻌﺎﻡ‬، ‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫ﻡ ﺘﻭﺯﻴﻌﻪ ﻋﻠﻰ ﺃﻓﺭﺍﺩ ﺍﻝﻌﻴﻨﺔ ﻤﻥ‬ ‫ ﻤﻥ ﺨﻼل ﺍﺴﺘﺒﻴﺎﻥ ﺘ‬، ‫ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﺘﻬﺩﻑ ﺇﻝﻰ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﺸﻜل ﺨﺎﺹ‬
‫ﻭ ﺘﺤﻠﻴل ﺍﻝﻨﺘﺎﺌﺞ ﻝﻠﺘﻌﺭﻑ ﻋﻠﻰ ﻤﺩﻯ ﺇﺩﺭﺍﻙ ﻭﺘﻁﺒﻴﻕ ﻤﺒﺎﺩﺉ ﺍﻹﺩﺍﺭﺓ ﺍﻝﺴﻠﻴﻤﺔ ﻭ ﺍﻝﻔﻌﺎﻝـﺔ ﻝﻠﻤﺨـﺎﻁﺭ‬، ‫ﺍﻝﻤﻭﻅﻔﻴﻥ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﻤﺤل ﺍﻝﺩﺭﺍﺴﺔ‬
.‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ‬
‫" ﺒﺸـﺄﻥ ﺇﺩﺍﺭﺓ‬2" ‫ﻥ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻻ ﺘﻘﻭﻡ ﺒﺘﻁﺒﻴﻕ ﺍﻝﺘﺯﺍﻤﺎﺕ ﺍﻝﻤﻭﻀﺤﺔ ﻓﻲ ﺍﺘﻔﺎﻗﻴﺔ ﺒـﺎﺯل‬
 ‫ﻭ ﻗﺩ ﺃﻭﻀﺤﺕ ﻨﺘﺎﺌﺞ ﺍﻝﺩﺭﺍﺴﺔ ﺃ‬
.‫ ﻭ ﺇﻝﻰ ﺃﻨﹼﻬﺎ ﻝﻴﺴﺕ ﺠﺎﻫﺯﺓ ﻝﺘﻁﺒﻴﻕ ﻤﻘﺭﺭﺍﺕ ﻝﺠﻨﺔ ﺒﺎﺯل ﺍﻝﺠﺩﻴﺩﺓ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬،‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫ ﺒﻨﻭﻙ ﺠﺯﺍﺌﺭﻴﺔ‬،‫ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺴﻤﺎﻝﻴﺔ‬،‫ ﺇﺩﺍﺭﺓ ﻤﺨﺎﻁﺭ‬،‫ ﻤﺨﺎﻁﺭ ﺘﺸﻐﻴﻠﻴﺔ‬:‫ﺍﻝﻜﻠﻤﺎﺕ ﺍﻝﻤﻔﺘﺎﺤﻴﺔ‬
Abstract:
The banking sector Faces Several risks As a result of the expansion of its activities which are
closely related to risk, Which requires the development of plans and procedures for optimal
management of these risks in order to avoid losses or minimize them as much as possible,Operational
risk has become one of the most important of these risks. Basel "2" agreement came new frameworks
in banking risk management Where created Capital requirements to face the operational risks, Also it
issued the principles of good practice in the management and control of operational risk in 2003.
This study aims to identify operational risks, in particular, through a questionnaire was
distributed to a sample of employees in banks under study, and results analysis to identify the extent to
recognize and apply the principles of sound management and effective operational risk in the Algerian
banks.
And results of the study have shown that the Algerian banks do not apply the obligations set out
in the Basel Convention "2" on operational risk management, and that it is not ready To apply the
decisions of the Basel Committee's new For operational risk.

Key words :Operational risks; Risk Management; the Capital requirements, Algerian banks

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‫_______________________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﺘﻤﻬﻴﺩ‪ :‬ﻓﻲ ﻅل ﺍﻝﺘﻁﻭﺭﺍﺕ ﻭ ﺍﻝﺘﺤﻭﻻﺕ ﺍﻝﻜﺒﻴﺭﺓ ﺍﻝﺘﻲ ﻴﻌﺭﻓﻬﺎ ﺍﻝﻤﺤﻴﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺒﺸﻜل ﻋﺎﻡ ﻭ ﺍﻝﻤﺤﻴﻁ ﺍﻝﻤﺎﻝﻲ ﺒﺸﻜل ﺨﺎﺹ‬
‫ﺃﺼﺒﺤﺕ ﺍﻝﻤﺨﺎﻁﺭﺓ ﺘﻌﺘﺒﺭ ﺠﺯﺀ ﻻ ﻴﺘﺠﺯﺃ ﻤﻥ ﺍﻝﻌﻤل ﺍﻝﻤﺼﺭﻓﻲ ﺨﺼﻭﺼﺎ ﻤﻊ ﺍﺭﺘﻔﺎﻉ ﺤﺩﺓ ﺍﻝﻤﻨﺎﻓﺴﺔ ﻭﺍﻝﺘﻁﻭﺭ ﺍﻝﺘﻜﻨﻭﻝﻭﺠﻲ‬
‫ﻭﺯﻴﺎﺩﺓ ﺤﺠﻡ ﺍﻝﻤﻌﺎﻤﻼﺕ ﺍﻝﻤﺼﺭﻓﻴﺔ ‪ .‬ﻓﺎﻝﺒﻨﻭﻙ ﺃﺼﺒﺤﺕ ﺍﻝﻴﻭﻡ ﺘﻭﺍﺠﻪ ﻤﺨﺎﻁﺭ ﻤﺼﺭﻓﻴﺔ ﻤﺘﻨﻭﻋﺔ ﺘﺘﻔﺎﻭﺕ ﻓﻲ ﺩﺭﺠﺔ ﺨﻁﻭﺭﺘﻬﺎ‬
‫ﻤﻥ ﺒﻨﻙ ﺇﻝﻰ ﺁﺨﺭ‪ ،‬ﻭ ﻋﻠﻰ ﻫﺫﺍ ﺍﻷﺴﺎﺱ ﺼﺎﺭﺕ ﺇﺩﺍﺭﺓ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻭ ﺍﻝﺴﻴﻁﺭﺓ ﻋﻠﻴﻬﺎ ﺃﻭ ﺍﻝﺤﺩ ﻤﻥ ﺘﺒﻌﺎﺘﻬﺎ ﻤﻥ ﺃﻫﻡ ﺍﻝﻤﺤﺎﻭﺭ‬
‫ﺍﻝﺘﻲ ﻴﺭﻜﹼﺯ ﻋﻠﻴﻬﺎ ﺍﻝﻘﺎﺌﻤﻭﻥ ﻋﻠﻰ ﻫﺫﺍ ﺍﻝﻨﻭﻉ ﻤﻥ ﺍﻝﻨﺸﺎﻁ ‪ ،‬ﻭﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻫﻲ ﺇﺤﺩﻯ ﺃﻫﻡ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﻤﺼﺭﻓﻴﺔ‪.‬‬
‫ﻓﻘﺩ ﺃﺼﺒﺢ ﻤﻥ ﺍﻝﻀﺭﻭﺭﻱ ﻤﺭﺍﻗﺒﺔ ﻤﺴﺘﻭﻯ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﻲ ﺘﺤﻴﻁ ﺒﺎﻝﻌﻤل ﻭﻭﻀـﻊ ﺍﻹﺠـﺭﺍﺀﺍﺕ ﺍﻝﺭﻗﺎﺒﻴـﺔ ﺍﻝﻼﺯﻤـﺔ‬
‫ﻝﻠﺴﻴﻁﺭﺓ ﻋﻠﻰ ﺍﻵﺜﺎﺭ ﺍﻝﺴﻠﺒﻴﺔ ﻝﻬﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻭﺇﺩﺍﺭﺘﻬﺎ ﺒﻁﺭﻴﻘﺔ ﺴﻠﻴﻤﺔ ‪ ،‬ﺒﻤﺎ ﻴﺨﺩﻡ ﺃﻫﺩﺍﻑ ﺍﻝﺒﻨﻙ‪ ،‬ﻭﺍﺴﺘﺠﺎﺒﺔ ﻝﻬﺫﻩ ﺍﻝﺘﻁـﻭﺭﺍﺕ‬
‫ﺃﺼﺩﺭﺕ ﻝﺠﻨﺔ ﺒﺎﺯل ﻤﻘﺘﺭﺤﺎﺘﻬﺎ ﺍﻝﺘﻲ ﺸﻜﻠﺕ ﺘﻁﻭﺭﹰﺍ ﻜﺒﻴﺭﹰﺍ ﻭﺜﻘﺎﻓﺔ ﺠﺩﻴﺩﺓ ﻓﻲ ﻤﺠﺎل ﺍﻝﺭﻗﺎﺒﺔ ﻭ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﻤﺼﺭﻓﻴﺔ ﻤـﻥ‬
‫ﺨﻼل ﻭﻀﻊ ﺇﻁﺎﺭ ﺠﺩﻴﺩ ﻝﻺﺸﺭﺍﻑ ﻋﻠﻰ ﺍﻝﺠﻬﺎﺯ ﺍﻝﻤﺼﺭﻓﻲ ﻝﺘﻔﺎﺩﻱ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﻤﺎﻝﻴﺔ ‪،‬ﺤﻴﺙ ﻜﺎﻥ ﺃﺤﺩ ﺃﻫﻡ ﻤﺘﻁﻠﺒﺎﺘﻬﺎ ﺇﻀـﺎﻓﺔ‬
‫ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺴﻤﺎﻝﻴﺔ ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ـ‬
‫ﻭ ﺒﻨﺎﺀﺍ ﻋﻠﻰ ﻤﺎ ﺴﺒﻕ ﻨﻁﺭﺡ ﺍﻹﺸﻜﺎﻝﻴﺔ ﺍﻝﺭﺌﻴﺴﻴﺔ ﺍﻝﺘﺎﻝﻴﺔ ‪:‬‬
‫ﻜﻴﻑ ﺘﺘﻡ ﻋﻤﻠﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺘﺠﺎﺭﻴﺔ ؟ﻭ ﻤﺎ ﻤﺩﻯ ﺇﺩﺭﺍﻙ ﻭ ﺍﻫﺘﻤﺎﻡ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺘﺠﺎﺭﻴﺔ ﻓﻲ ﺍﻝﺠﺯﺍﺌـﺭ‬
‫ﺒﺈﺩﺍﺭﺓ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭﺤﺴﺏ ﻤﺎ ﻭﺭﺩ ﻓﻲ ﺒﺎﺯل ‪ 2‬؟‬
‫ﻭﺍﻝﺘﻲ ﺘﻨﺩﺭﺝ ﺘﺤﺘﻬﺎ ﺠﻤﻠﺔ ﻤﻥ ﺍﻝﺘﺴﺎﺅﻻﺕ ﺍﻝﻔﺭﻋﻴﺔ ‪:‬‬
‫‪ -‬ﻜﻴﻑ ﺘﻘﻭﻡ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺘﺠﺎﺭﻴﺔ ﺒﺘﻌﺭﻴﻑ ﻤﺨﺘﻠﻑ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﻲ ﺘﻭﺍﺠﻬﻬﺎ ؟‬
‫‪ -‬ﻋﻠﻰ ﺃﻱ ﺃﺴﺎﺱ ﺘﺘﻡ ﻋﻤﻠﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﻫﺫﻩ ﺍﻝﺒﻨﻭﻙ ؟ ﻭ ﻫل ﺘﻘﻭﻡ ﺒﻭﻀﻊ ﺨﻁﻁ ﻁﻭﺍﺭﺉ ﻝﻤﻭﺍﺠﻬﺔ ﻫﺫﺍ‬
‫ﺍﻝﻨﻭﻉ ﻤﻥ ﺍﻝﻤﺨﺎﻁﺭ؟‬
‫‪ -‬ﻫل ﻴﺘﻡ ﺍﺘﺒﺎﻉ ﻤﺒﺎﺩﺉ ﺍﻝﻤﻤﺎﺭﺴﺎﺕ ﺍﻝﺴﻠﻴﻤﺔ ﻹﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺘﺠﺎﺭﻴﺔ؟‬
‫‪ -‬ﻫل ﻴﺘﻡ ﺘﻁﺒﻴﻕ ﺃﺤﺩ ﻁﺭﻕ ﺍﺤﺘﺴﺎﺏ ﺭﺃﺱ ﺍﻝﻤﺎل ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺘﺠﺎﺭﻴﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻭﻓﻘﺄ ﻝﺘﻌﺎﻝﻴﻡ‬
‫ﻝﺠﻨﺔ ﺒﺎﺯل ‪ 2‬؟‬
‫ﻓﺭﻀﻴﺎﺕ ﺍﻝﺩﺭﺍﺴﺔ ‪:‬‬
‫‪ -‬ﺘﻘﻭﻡ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺘﺠﺎﺭﻴﺔ ﺒﻭﻀﻊ ﺇﻁﺎﺭ ﻤﺘﻜﺎﻤل ﻝﻠﺘﻌﺭ‪‬ﻑ ﻋﻠﻰ ﺍﻝﻤﺨﺎﻁﺭ ﺒﺸﻜل ﻋﺎﻡ ﻭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﺸﻜل ﺨـﺎﺹ ﻭ‬
‫ﺍﻝﺘﻌﺭﻴﻑ ﺒﻬﺎ ﻝﻜل ﻤﻥ ﻝﻪ ﺼﻠﺔ ﺒﻬﺎ؛‬
‫‪ -‬ﺘﻌﺘﻤﺩ ﻜل ﺍﻝﺒﻨﻭﻙ ﺃﺜﻨﺎﺀ ﺇﺩﺍﺭﺓ ﻫﺫﺍ ﺍﻝﻨﻭﻉ ﻤﻥ ﺍﻝﻤﺨﺎﻁﺭ ﻋﻠﻰ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﻌﻴﻨﺔ ؛‬
‫‪ -‬ﻻ ﻴﺘﻡ ﺘﺸﻜﻴل ﺨﻁﻁ ﻁﻭﺍﺭﺉ ﺍﺤﺘﻴﺎﻁﻴﺔ ﻝﻤﻭﺍﺠﻬﺔ ﺃﻱ ﺨﺴﺎﺌﺭ ﺘﺴﺒﺒﻬﺎ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ؛‬
‫‪ -‬ﻻ ﺘﺨﻀﻊ ﺍﻝﺒﻨﻭﻙ ﻝﻠﻤﺒﺎﺩﺉ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻹﺩﺍﺭﺓ ﺍﻝﺴﻠﻴﻤﺔ ﻝﻠﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺤﺴﺏ ﻤﺎ ﻭﺭﺩ ﻓﻲ ﺍﺘﻔﺎﻗﻴﺔ ﺒﺎﺯل ‪2‬؛‬
‫‪ -‬ﺘﻬﺘﻡ ﺍﻝﺒﻨﻭﻙ ﺒﺘﻁﺒﻴﻕ ﺍﻝﻁﺭﻕ ﺍﻝﻤﺤﺩﺩﺓ ﻓﻲ ﺍﺘﻔﺎﻗﻴﺔ ﺒﺎﺯل ‪ 2‬ﻝﺘﺨﺼﻴﺹ ﺭﺃﺱ ﻤﺎل ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻨﺎﺘﺠﺔ ﻋﻥ ﺍﻝﻤﺨﺎﻁﺭ‬
‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪.‬‬
‫ﺃﻫﻤ‪‬ﻴﺔ ﺍﻝﺩﺭﺍﺴﺔ ‪ :‬ﺘﺒﺭﺯ ﺃﻫﻤﻴ‪‬ﻪ ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﻤﻥ ﺃﻫﻤ‪‬ﻴﺔ ﺍﻝﻤﻜﺎﻨﺔ ﺍﻝﺘﻲ ﺘﺤﺘﻠﻬﺎ ﺍﻝﺒﻨﻭﻙ ﻓﻲ ﻤﺨﺘﻠﻑ ﺍﻻﻗﺘﺼﺎﺩﻴﺎﺕ ‪،‬ﻭﻜﺫﺍ ﻤﻥ ﺃﻫﻤ‪‬ﻴﺔ‬
‫ﻤﻭﻀﻭﻉ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﻴﺸﻜل ﻋﺎﻡ ﻭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﺸﻜل ﺨﺎﺹ ﻝﻤﺎ ﻗﺩ ﺘﺴﺒﺒﻪ ﻫﺫﻩ ﺍﻷﺨﻴﺭﺓ ﻤﻥ ﺨﺴـﺎﺌﺭ‬
‫ﻤﺤﺘﻤﻠﺔ ﻝﻠﺒﻨﻙ ﻭ ﺒﺎﻝﺘﺎﻝﻲ ﺍﻫﺘﺯﺍﺯ ﻤﻭﻗﻌﻪ ﻓﻲ ﺍﻝﺴﻭﻕ ﻭ ﺃﻤﺎﻡ ﻤﻨﺎﻓﺴﻴﻪ‪ .‬ﻝﺫﻝﻙ ﺘﺄﺘﻲ ﺍﻝﺩﺭﺍﺴﺔ ﻝﻠﺘﻁﻠﻊ ﺇﻝﻰ ﻀﺭﻭﺭﺓ ﺍﻹﻝﻤﺎﻡ ﺍﻝﺠﻴ‪‬ـﺩ‬
‫ﺒﺎﻝﻁﺭﻕ ﺍﻝﺴﻠﻴﻤﺔ ﻹﺩﺍﺭﺓ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﺒﻤﺎ ﻴﺴﻤﺢ ﻝﻬﺫﻩ ﺍﻝﺒﻨﻭﻙ ﺒﺎﻝﺘﺨﻔﻴﻑ ﻭ ﺇﻥ ﻝﻡ ﻨﻘل ﺍﻝﻘﻀﺎﺀ ﻋﻠﻰ ﻫـﺫﻩ ﺍﻝﻤﺨـﺎﻁﺭ ﺍﻝﺘـﻲ‬
‫ﺘﺯﺍﻴﺩﺕ ﺒﺸﻜل ﻜﺒﻴﺭ ﻭ ﺃﺼﺒﺤﺕ ﺘﻬﺩﺩ ﺍﻝﻜﻴﺎﻨﺎﺕ ﺍﻝﺒﻨﻜﻴﺔ ﺒﺼﻭﺭﺓ ﻜﺒﻴﺭﺓ‪.‬‬
‫‪ -‬ﻭﻋﻠﻰ ﻫﺫﺍ ﺍﻷﺴﺎﺱ ﻤﻥ ﺍﻝﻤﻬﻡ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﻫﺫﺍ ﺍﻝﻨﻭﻉ ﻤﻥ ﺍﻝﻤﺨﺎﻁﺭ ‪ ،‬ﻭ ﺍﻝﺴﻌﻲ ﺇﻝﻰ ﻤﻭﺍﻜﺒﺔ ﺍﻝﺘﻁﻭﺭﺍﺕ ﺍﻝﺤﺩﻴﺜـﺔ ﻓـﻲ‬
‫ﺇﺩﺍﺭﺘﻬﺎ‪ ،‬ﻭﻋﺩﻡ ﺍﻝﺨﺭﻭﺝ ﻋﻥ ﺍﻝﺴﻴﺎﻕ ﺍﻝﺫﻱ ﻭﻀﻌﺘﻪ ﺍﻝﺠﻬﺎﺕ ﺍﻝﺭﻗﺎﺒﻴﺔ ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻨﺎﺠﻤﺔ ﻋﻥ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪.‬‬

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‫______________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﺃﻭﻻ ﺍﻻﻁﺎﺭ ﺍﻝﻨﻅﺭﻱ‪:‬‬

‫‪ - 1‬ﻤﻔﻬﻭﻡ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ‪ :‬ﻋﺭ‪‬ﻑ"‪ "Vanini‬ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻋﻠﻰ ﺃﻨﹼﻬﺎ "ﺨﻁﺭ ﺍﻻﻨﺤﺭﺍﻑ ﺒﻴﻥ ﺍﻝـﺭﺒﺢ ﺍﻝﻤـﺭﺘﺒﻁ‬
‫ﺒﺈﻨﺘﺎﺝ ﺨﺩﻤﺔ ﻭﺘﻭﻗﻌﺎﺕ ﺍﻝﺘﺨﻁﻴﻁ ﺍﻹﺩﺍﺭﻴﺔ ‪.‬ﻭ ﻤﺨﻁﺭ ﺍﻝﺘﺸﻐﻴل ﻫﻭ ﺍﻝﻔﺠﻭﺓ ﺍﻝﻤﺴﺠﻠﺔ ﺴﻭﺍﺀ ﺇﻴﺠﺎﺒﻴﺔ ﺃﻭ ﺴﻠﺒﻴﺔ‪ ،‬ﻨﺴﺒﺔ ﺇﻝﻰ ﺍﻷﺭﺒﺎﺡ‬
‫ﺍﻝﻤﺘﻭﻗﻌﺔ «‬
‫ﺃﻤ‪‬ﺎ" ‪ "King‬ﻓﻴﻌﺭ‪‬ﻑ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻋﻠﻰ ﺃﻨﹼﻬﺎ ﻤﺨﺎﻁﺭ"ﻻ ﺘﻌﺘﻤﺩ ﻋﻠﻰ ﻜﻴﻔﻴﺔ ﺘﻤﻭﻴل ﺍﻷﻋﻤﺎل ﺍﻝﺘﺠﺎﺭﻴﺔ‪،‬ﺒل ﻜﻴﻔﻴـﺔ‬
‫‪i‬‬
‫ﺘﺸﻐﻴل ﺃﻋﻤﺎﻝﻬﺎ"ﻭ "ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻫﻭ ﺍﻝﺨﻁ ﺍﻝﺭﺍﺒﻁ ﺒﻴﻥ ﺍﻝﻨﺸﺎﻁ ﺍﻝﺫﻱ ﺘﻤﺎﺭﺴﻪ ﺍﻝﻤﺅﺴﺴﺔ ‪ ،‬ﻭﺍﻝﺘﻐﻴﺭ ﻓﻲ ﻨﺘﻴﺠﺔ ﺍﻝﻌﻤل"‬
‫ﺃﻤ‪‬ﺎ ﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﺘﻌﺭﻴﻑ ﺍﻝﺼﺎﺩﺭ ﻋﻥ ﻝﺠﻨﺔ ﺒﺎﺯل ﻝﻠﺭﻗﺎﺒﺔ ﺍﻝﻤﺼﺭﻓﻴﺔ ﻀﻤﻥ ﺍﺘﻔﺎﻕ ﺒﺎﺯل ‪ 2‬ﻓﻘﺩ ﻋﺭﻓﻬﺎ ﻋﻠﻰ ﺃﻨﻬﺎ "ﻤﺨﺎﻁﺭ‬
‫ﺘﺤﻤل ﺨﺴﺎﺌﺭ ﺘﻨﺘﺞ ﻋﻥ ﻋﺩﻡ ﻨﺠﺎﻋﺔ ﺃﻭ ﻓﺸل ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺩﺍﺨﻠﻴﺔ‪ ،‬ﻭﺍﻝﻌﻨﺼﺭ ﺍﻝﺒﺸﺭﻱ‪ ،‬ﻭﺍﻷﻨﻅﻤﺔ ﻭﺍﻷﺤﺩﺍﺙ ﺍﻝﺨﺎﺭﺠﻴﺔ"‪.‬‬
‫ﻭﻴﺸﻤل ﻫﺫﺍ ﺍﻝﺘﻌﺭﻴﻑ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﻘﺎﻨﻭﻨﻴﺔ ﻭﻝﻜﻨﻪ ﻴﺴﺘﺜﻨﻲ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻹﺴـﺘﺭﺍﺘﻴﺠﻴﺔ ﻭﻤﺨـﺎﻁﺭ ﺍﻝﺴـﻤﻌﺔ ﻭﺍﻝﻤﺨـﺎﻁﺭ‬
‫ﺍﻝﺘﻨﻅﻴﻤﻴﺔ‪ ،‬ﻭﻻ ﻴﻌﺘﺒﺭ ﺍﻻﺤﺘﻔﺎﻅ ﺒﺭﺃﺴﻤﺎل ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻨﺎﺸﺌﺔ ﻋﻥ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺨﻴﺎﺭﹰﺍ ﻓﻲ ﺇﻁﺎﺭ ﺒﺎﺯل‪ 2‬ﺒل ﻫـﻭ‬
‫ﺠﺯﺀ ﺠﻭﻫﺭﻱ ﻓﻴﻪ‪.ii‬‬
‫ﻜﻤﺎ ﺘ ‪‬ﻡ ﺘﻌﺭﻴﻔﻬﺎ ﺒﺄﻨﹼﻬﺎ "ﻫﻲ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﻨﺎﺠﻤﺔ ﻋﻥ ﻀﻌﻑ ﻓﻲ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺩﺍﺨﻠﻴﺔ ﺃﻭ ﻀﻌﻑ ﻓﻲ ﺍﻷﺸﺨﺎﺹ ﻭ ﺍﻷﻨﻅﻤﺔ ﺃﻭ‬
‫ﺤﺩﻭﺙ ﻅﺭﻭﻑ ﺨﺎﺭﺠﻴﺔ‪.‬ﻭ ﻫﻲ ﻤﺨﺎﻁﺭ ﺍﻝﺨﺴﺎﺭﺓ ﺍﻝﻨﺎﺘﺠﺔ ﻋﻥ ﺍﺤﺘﻤﺎﻝﻴﺔ ﻋﺩﻡ ﻜﻔﺎﻴﺔ ﺃﻨﻅﻤﺔ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ‪،‬ﻓﺸل ﺘﻘﻨـﻲ ‪،‬ﻤﺨﺎﻝﻔـﺔ‬
‫ﺃﻨﻅﻤﺔ ﺍﻝﺭﻗﺎﺒﺔ ‪،‬ﺍﻻﺨﺘﻼﺱ ‪،‬ﻜﻭﺍﺭﺙ ﻁﺒﻴﻌﻴﺔ ﺠﻤﻴﻌﻬﺎ ﺘﺅﺩﻱ ﺇﻝﻰ ﺨﺴﺎﺌﺭ ﻏﻴﺭ ﻤﺘﻭﻗﻌﺔ"‪.iii‬‬
‫‪ -2‬ﺃﺴﺒﺎﺏ ﻅﻬﻭﺭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺃﻨﻭﺍﻋﻬﺎ ‪ :‬ﺃﺩﻯ ﺍﻝﺘﻁﻭﺭ ﺍﻝﺴﺭﻴﻊ ﺇﻝﻰ ﺘﺯﺍﻴﺩ ﻋﻨﺼﺭ ﺍﻝﻤﺨﺎﻁﺭ ﻓﻲ ﻤﺨﺘﻠﻑ ﺍﻝﻤﺠـﺎﻻﺕ‬
‫ﻻ ﺴﻴﻤﺎ ﻓﻲ ﺍﻝﻘﻁﺎﻉ ﺍﻝﺒﻨﻜﻲ ﻭ ﻓﻴﻤﺎ ﻴﻠﻲ ﺴﻨﺘﻌﺭ‪‬ﻑ ﻋﻠﻰ ﺠﻤﻠﺔ ﺍﻷﺴﺒﺎﺏ ﺍﻝﺘﻲ ﺃﺩ‪‬ﺕ ﺇﻝﻰ ﻅﻬﻭﺭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭ ﺍﻨﺘﺸـﺎﺭﻫﺎ‬
‫ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻝﺒﻨﻭﻙ ﻭ ﺘﻬﺩﻴﺩﻫﺎ ﻝﻤﺼﺎﻝﺤﻬﺎ ﻭﻜﺫﺍ ﻤﺨﺘﻠﻑ ﺃﻨﻭﺍﻉ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﺘﻲ ﺘﺘﺴﺒﺏ ﻓﻲ ﺤﺩﻭﺙ ﺨﺴﺎﺌﺭ ﻤﺤﺘﻤﻠـﺔ‬
‫ﺘﻀﺭ ﺒﺄﻫﺩﺍﻑ ﺍﻝﺒﻨﻙ‬
‫‪1-2‬ﺃﺴﺒﺎﺏ ﻅﻬﻭﺭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪ :‬ﻨﺘﻴﺠﺔ ﺍﻝﺘﻁﻭﺭ ﺍﻝﻤﺼﺭﻓﻲ ﻭﺍﻷﺯﻤﺎﺕ ﺍﻝﺘﻲ ﺤﺩﺜﺕ ﺘﺄﻜﹼﺩ ﻅﻬﻭﺭ ﻤﺨﺎﻁﺭ ﺫﺍﺕ ﺃﻫﻤﻴـﺔ‬
‫ﺇﻝﻰ ﺠﺎﻨﺏ ﻤﺨﺎﻁﺭ ﺍﻻﺌﺘﻤﺎﻥ ﻭﻤﺨﺎﻁﺭ ﺍﻝﺴﻭﻕ‪ ،‬ﻭﻤﻥ ﺃﻫﻡ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻤﺎ ﻴﻠﻲ ‪:‬‬
‫ﺃ‪ -‬ﺇﺫﺍ ﻝﻡ ﻴﺘﻡ ﺍﻝﺘﺤﻜﻡ ﺒﺎﻝﺸﻜل ﺍﻝﻤﻼﺌﻡ ﻓﻲ ﺍﻝﺘﻘﻨﻴﺎﺕ ﺍﻵﻝﻴﺔ ﺍﻝﻤﺘﻁﻭﺭﺓ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻓﻲ ﺍﻝﻌﻤل ﺍﻝﻤﺼﺭﻓﻲ‪،‬ﻓﻤﻥ ﺍﻝﻤﻤﻜﻥ ﺃﻥ ﻴﺤـﻭل‬
‫ﺫﻝﻙ ﻤﺨﺎﻁﺭ ﺃﺨﻁﺎﺀ ﺍﻝﻤﻌﺎﻝﺠﺔ ﺍﻝﻴﺩﻭﻴﺔ ﻝﻠﺒﻴﺎﻨﺎﺕ ﺇﻝﻰ ﻤﺨﺎﻁﺭ ﺃﻋﻁﺎل ﻓﻲ ﻨﻅﺎﻡ ﺍﻝﻜﻤﺒﻴﻭﺘﺭ ﻭﺨﺼﻭﺼﺎ ﻤـﻊ ﺘﺯﺍﻴـﺩ ﺍﻻﻋﺘﻤـﺎﺩ‬
‫ﻋﻠىﺎﻷﻨﻅﻤﺔ ﺍﻝﻤﺘﻜﺎﻤﻠﺔ ﻋﻠﻰ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻝﺩﻭﻝﻲ؛‬
‫ﺏ‪-‬ﻴﻨﻁﻭﻱ ﺍﻝﻨﻤﻭ ﻓﻲ ﺍﻝﺘﺠﺎﺭﺓ ﺍﻹﻝﻜﺘﺭﻭﻨﻴﺔ ﻋﻠﻰ ﻤﺨﺎﻁﺭ ﻤﺤﺘﻤﻠﺔ ﻤﺎﺯﺍﻝﺕ ﺃﺒﻌﺎﺩﻫﺎ ﻏﻴـﺭ ﻤﻌﺭﻭﻓـﺔ ﺘﻤﺎﻤـﺎ )ﻋﻠـﻰ ﺴـﺒﻴل‬
‫ﺍﻝﻤﺜﺎل‪،‬ﻋﻤﻠﻴﺎﺕ ﺍﻻﺤﺘﻴﺎل ﺍﻝﺨﺎﺭﺠﻴﺔ ﻭﻤﻭﻀﻭﻋﺎﺕ ﺃﻤﻥ ﻨﻅﻡ ﺍﻝﻜﻤﺒﻴﻭﺘﺭ( ؛‬
‫ﺕ‪ -‬ﻋﻤﻠﻴﺎﺕ ﺍﻻﻨﺩﻤﺎﺝ ﺍﻝﻜﺒﺭﻯ ﻭﺇﻋﺎﺩﺓ ﺍﻝﻨﻅﺭ ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺍﻝﺩﻤﺞ ﻭﺍﻝﺘﺤﺎﻝﻑ ﺘﺸﻜل ﺍﺨﺘﺒﺎﺭﺍ ﻝﻘﺩﺭﺓ ﺍﻷﻨﻅﻤﺔ ﺍﻝﺠﺩﻴﺩﺓ ﺃﻭ ﺍﻷﻨﻅﻤﺔ‬
‫ﺍﻝﻤﺘﻜﺎﻤﻠﺔ ﺤﺩﻴﺜﹰﺎ ﻋﻠﻰ ﺍﻻﺴﺘﻤﺭﺍﺭ؛‬
‫ﺙ‪ -‬ﺍﻻﺴﺘﺨﺩﺍﻡ ﺍﻝﻤﺘﺯﺍﻴﺩ ﻝﻠﺨﺩﻤﺎﺕ ﺍﻝﻤﺴﺎﻨﺩﺓ ﺍﻝﻤﻘﺩﻤﺔ ﻤﻥ ﺃﻁﺭﺍﻑ ﺃﺨﺭﻯ ﻭﻜﺫﻝﻙ ﺍﻝﻤﺸﺎﺭﻜﺔ ﺃﻨﻅﻤﺔ ﺍﻝﻤﻘﺎﺼﺔ ﻭﺍﻝﺘﺴﻭﻴﺎﺕ ﻴﻔﺭﺽ‬
‫ﻀﺭﻭﺭﺓ ﺍﻝﻤﺤﺎﻓﻅﺔ ﻋﻠﻰ ﻨﻅﻡ ﻋﺎﻝﻴﺔ ﺍﻝﺠﻭﺩﺓ ﻝﻠﺭﻗﺎﺒﺔ ﺍﻝﺩﺍﺨﻠﻴﺔ ﻭﺃﻨﻅﻤﺔ ﺍﻝﺤﻔﻅ ﺍﻻﺤﺘﻴﺎﻁﻲ )‪.iv (Back-up Systèmes‬‬
‫‪ 2-2‬ﺃﻨﻭﺍﻉ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ‪ :‬ﺤﺴﺏ ﺍﺘﻔﺎﻗﻴﺔ ﺒﺎﺯل ‪ 2‬ﻭﻓﻘﺎ ﻝﺘﻌﺭﻴﻔﻬﺎ ﻝﻠﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺘ ‪‬ﻡ ﺘﻘﺴﻴﻡ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﺇﻝـﻰ ‪4‬‬
‫ﻤﺠﻤﻭﻋﺎﺕ ﻓﺭﻋﻴﺔ ﻜﻤﺎ ﻴﻠﻲ‪:‬‬
‫‪ -‬ﻤﺨﻁﺭ ﻨﻅﻡ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ‪:‬ﻭ ﺘﻜﻭﻥ ﺫﺍﺕ ﺼﻠﺔ ﺒﻔﺸل ﺍﻷﺠﻬﺯﺓ ﺃﻭ ﻋﺩﻡ ﺘﻭﻓﹼﺭ ﺍﻝﻭﺴﺎﺌل ﻝﻔﺘﺭﺓ ﻤﺅﻗﺘﺔ ﺃﻭ ﻝﻤﺩﺓ ﻁﻭﻴﻠﺔ )ﻤﺭﺍﻓـﻕ‬
‫ﺍﻝﻌﻘﺎﺭﺍﺕ ﻭﺍﻝﻤﻌﺩﺍﺕ ﻭ ﺃﻨﻅﻤﺔ ﺍﻝﻜﻤﺒﻴﻭﺘﺭ ﺃﻭ ﺍﻷﺠﻬﺯﺓ ﺍﻝﻔﻨﻴﺔ ‪ ( ...‬ﺍﻝﻼﺯﻤﺔ ﻷﺩﺍﺀ ﺍﻝﻤﻌﺎﻤﻼﺕ ﺍﻝﻤﻌﺘﺎﺩﺓ ﻭ ﻏﻴﺭﻫﺎ ﻤﻥ ﺍﻝﻤﺸﺎﻜل ‪.‬‬
‫‪ -‬ﻤﺨﻁﺭ ﺍﻝﻌﻤﻠﻴﺎﺕ ‪ :‬ﻭ ﻴﺭﺠﻊ ﻫﺫﺍ ﺍﻝﺨﻁﺭ ﺇﻝﻰ ﻋﺩﻡ ﺍﻻﻤﺘﺜﺎل ﺇﻝﻰ ﺍﻹﺠﺭﺍﺀﺍﺕ ‪ :‬ﺍﻝﺨﻁﺄ ﻓﻲ ﺘﺴﺠﻴل ﺍﻝﻌﻤﻠﻴﺎﺕ ﻭ ﺍﻝﺘﺴـﻭﻴﺎﺕ ﻭ‬
‫ﺍﻝﺘﺄﻜﻴﺩﺍﺕ ﻤﺜل ‪ :‬ﺍﻝﺼﺭﻑ ﺍﻝﻤﺯﺩﻭﺝ ﻝﻠﺸﻴﻙ ‪،‬ﺍﻻﺌﺘﻤﺎﻥ ﻝﻁﺭﻑ ﺜﺎﻝﺙ ﻭﻝﻴﺱ ﻝﻠﻤﺴﺘﻔﻴﺩ ‪،‬ﺩﻓﻊ ﺍﻻﺌﺘﻤﺎﻥ ﻗﺒل ﺍﻝﺘﺄﻜـﺩ ﻤـﻥ ﺘﻐﻁﻴـﺔ‬
‫ﺍﻝﻀﻤﺎﻥ ﻝﻘﻴﻤﺔ ﺍﻝﻘﺭﺽ ‪ ،‬ﺘﺠﺎﻭﺯ ﺍﻝﺤﺩﻭﺩ ﻭ ﺍﻷﺫﻭﻨﺎﺕ ﻝﺘﻨﻔﻴﺫ ﺍﻝﻌﻤﻠﻴﺎﺕ ‪ .........،‬ﺇﻝﺦ‪.v‬‬

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‫_______________________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫‪ -‬ﻤﺨﺎﻁﺭ ﺍﻝﻤﻭﻅﻔﻴﻥ ‪ :‬ﻭﺘﻨﺸﺄ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻨﺘﻴﺠﺔ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ ﺴﻭﺍﺀ ﻜﺎﻨﻭﺍ ﻤﻭﻅﻔﻴﻥ ﺃﻭ ﻤﺴﺅﻭﻝﻴﻥ ﻜﺒـﺎﺭ ) ﺸـﺭﻭﻁ‬
‫ﺍﻝﻜﻔﺎﺀﺓ ﻭ ﺍﻷﻫﻠﻴﺔ ‪ ،‬ﺘﻭﻓﺭ ﺍﻷﺨﻼﻕ‪ ،(....،‬ﻭﻗﺩ ﺘﻜﻭﻥ ﺫﺍﺕ ﺼﻠﺔ ﺒﺎﻝﻐﻴﺎﺒﺎﺕ ‪،‬ﺍﻻﺤﺘﻴﺎل ﺍﻝﺩﺍﺨﻠﻲ ﻭ ﻜﺫﺍ ﻋﺩﻡ ﺍﻝﻘﺩﺭﺓ ﻋﻠﻰ ﺘـﻭﻝﻲ‬
‫ﺍﻝﻤﻨﺎﺼﺏ ﺍﻝﺭﺌﻴﺴﻴﺔ‪.vi‬‬
‫ﻭﻗﺩ ﺘﻜﻭﻥ ﻫﺫﻩ ﺍﻷﺨﻁﺎﺀ ﻏﻴﺭ ﻤﺘﻌﻤﺩﺓ ﺃﻭ ﺒﻨﻴ‪‬ﺔ ﺴﺎﺒﻘﺔ ﺃﻭ ﺒﻨﻴﺔ ﺍﺤﺘﻴﺎﻝﻴﺔ ﻭ ﺍﻷﺨﻁﺎﺀ ﺍﻝﻐﻴﺭ ﻤﻘﺼﻭﺩﺓ ﺘﻜﻭﻥ ﻤﻜﻠﹼﻔـﺔ ﻭ ﺒﺎﻝﻨﺴـﺒﺔ‬
‫ﻝﻼﻜﺘﺸﺎﻑ ﺍﻝﻤﺒﻜﺭ ﻝﻬﺎ ﻭ ﻤﻨﻌﻬﺎ ﻓﻬﻭ ﻴﻌﺘﻤﺩ ﻋﻠﻰ ﻨﻭﻋﻴﺔ ﺍﻝﻤﻭﻅﻑ ﻭ ﻴﻘﻅﺘﻪ ‪.vii‬‬
‫‪ -‬ﻤﺨﺎﻁﺭ ﺍﻷﺤﺩﺍﺙ ﺍﻝﺨﺎﺭﺠﻴﺔ ‪ :‬ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻨﺎﺸﺌﺔ ﻋﻥ ﺃﻋﻤﺎل ﻁﺭﻑ ﺜﺎﻝﺙ‪ ،‬ﺒﻤﺎ ﻴﺸﻤل ﺍﻻﺤﺘﻴـﺎل ﺍﻝﺨـﺎﺭﺠﻲ ﻭﺃﻱ ﺃﻀـﺭﺍﺭ‬
‫ﺘﺼﻴﺏ ﺍﻝﻤﻤﺘﻠﻜﺎﺕ ﻭﺍﻷﺼﻭل‪ ،‬ﻭﺨﺴﺎﺌﺭ ﻨﺘﻴﺠﺔ ﺘﻐﻴﻴﺭ ﻓﻲ ﺍﻝﻘﻭﺍﻨﻴﻥ ﺒﻤﺎ ﻴﺅﺜﺭ ﻋﻠﻰ ﻗﺩﺭﺓ ﺍﻝﻤﺼﺭﻑ ﻓـﻲ ﻤﻭﺍﺼـﻠﺔ ﺍﻝﻌﻤـل‪.‬‬
‫ﻭﺘﺸﻤل‪ :‬ﺍﻻﺤﺘﻴﺎل ﺍﻝﺨﺎﺭﺠﻲ ‪ ،‬ﻭﺍﻝﻜﻭﺍﺭﺙ ﺍﻝﻁﺒﻴﻌﻴﺔ )ﺍﻝﻬﺯﺍﺕ ﺍﻷﺭﻀﻴﺔ‪ ،‬ﻭﺍﻝﺤﺭﺍﺌﻕ‪ ،‬ﻭﺍﻝﻔﻴﻀﺎﻨﺎﺕ‪...‬ﺇﻝﺦ(‪.viii‬‬

‫‪ -3‬ﺃﺴﺎﻝﻴﺏ ﻗﻴﺎﺱ ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻤﺨﺼﺹ ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪:‬‬

‫‪1-3‬ﺃﺴﻠﻭﺏ ﺍﻝﻤﺅﺸﺭ ﺍﻷﺴﺎﺴﻲ ‪:(BIA)The Basic Indicator Approach‬‬
‫ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺘﻲ ﺘﺴﺘﺨﺩﻡ ﺍﻝﻤﺅﺸﺭ ﺍﻷﺴﺎﺴﻲ ﺃﻥ ﺘﺤﺘﻔﻅ ﺒﺭﺃﺱ ﻤﺎل ﻝﻠﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻴﺴﺎﻭﻱ ﻨﺴـﺒﺔ ﻤﺌﻭﻴـﺔ‬
‫ﺜﺎﺒﺘﺔ ﻴﺭﻤﺯ ﻝﻪ ﺒـ ‪ alpha‬ﻤﻥ ﻤﺘﻭﺴﻁ ﺇﺠﻤﺎﻝﻲ ﺍﻝﺩﺨل ﺨﻼل ﺍﻝﺴﻨﻭﺍﺕ ﺍﻝﺜﻼﺙ ﺍﻝﺴﺎﺒﻘﺔ ‪،‬‬
‫ﺤﻴﺙ ﺘﺴﺘﺒﻌﺩ ﺍﻝﺴﻨﺔ ﺍﻝﺘﻲ ﻴﻜﻭﻥ ﻓﻴﻬﺎ ﺇﺠﻤﺎﻝﻲ ﺩﺨل ﺍﻝﺒﻨﻙ ﺼﻔﺭﺍ ﺃﻭ ﺨﺴﺎﺭﺓ ﻭ ﻴﺘﻡ ﺍﺤﺘﺴﺎﺏ ﻤﺘﻭﺴﻁ ﺴﻨﺘﻴﻥ ﻓﻘﻁ ‪ ،‬ﻭﺇﺫﺍ‬
‫ﺤﻘﻕ ﺍﻝﺒﻨﻙ ﺨﺴﺎﺭﺓ ﻝﺴﻨﺘﻴﻥ ﺃﻭ ﺃﻜﺜﺭ ﻤﻥ ﺍﻝﺴﻨﻭﺍﺕ ﺍﻝﺜﻼﺜﺔ ﺍﻷﺨﻴﺭﺓ ‪ ،‬ﻴﻁﺒ‪‬ﻕ ﺍﻝﺭﻜﻥ ﺍﻝﺜﺎﻨﻲ ﻤﻥ ﺍﻻﺘﻔﺎﻕ ﺃﻴﻥ ﻴﺤﻕ ﻝﺴﻠﻁﺔ ﺍﻝﺭﻗﺎﺒﺔ‬
‫ﺍﻝﻤﺼﺭﻓﻴﺔ ﺃﻥ ﺘﺤﺩﺩ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻭﺍﺠﺏ ﺍﻻﺤﺘﻔﺎﻅ ﺒﻪ ﻝﺘﻐﻁﻴﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪.‬‬

‫ﺤﻴﺙ‪:‬‬
‫‪ = KBIA‬ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻼﺯﻡ ﻝﻤﻘﺎﺒﻠﺔ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل ﻭﻓﻘﺎ ﻷﺴﻠﻭﺏ ﺍﻝﻤﺅﺸﺭ ﺍﻷﺴﺎﺴﻲ )‪(BIA‬‬
‫‪ =EI‬ﻤﺠﻤﻭﻉ ﺼﺎﻓﻲ ﺍﻝﺩﺨل ﻤﻥ ﺍﻝﻔﻭﺍﺌﺩ ﻭﺼﺎﻓﻲ ﺍﻝﺩﺨل ﻤﻥ ﻏﻴﺭ ﺍﻝﻔﻭﺍﺌﺩ) ﻤﺅﺸﺭ ﺍﻝﺘﻌﺭﺽ (‪.‬‬
‫‪ = α‬ﻤﻌﺎﻤل ﺃﻝﻔﺎ ‪ % 15‬ﻭﻓﻘﺎ ﻝﻤﺎ ﻗﺭﺭﺘﻪ ﻝﺠﻨﺔ ﺒﺎﺯل‪ .ix‬ﻭﻴﻌﺭﻑ ﺍﻻﺘﻔﺎﻕ ﺇﺠﻤﺎﻝﻲ ﺍﻝﺩﺨل‪،‬ﺒﺄﻨﻪ ﺼﺎﻓﻲ ﺍﻹﻴﺭﺍﺩ ﻤـﻥ ﺍﻝﻔﻭﺍﺌـﺩ‬
‫ﻤﻀﺎﻓﺎ ﺇﻝﻴﻪ ﺼﺎﻓﻲ ﺍﻹﻴﺭﺍﺩ ﻤﻥ ﻏﻴﺭ ﺍﻝﻔﻭﺍﺌﺩ *‬
‫ﻭﻴﻨﺒﻐﻲ ﺃﻥ ﻴﻜﻭﻥ ﺇﺠﻤﺎﻝﻲ ﻤﺘﻀﻤﻥ ﺍ ﺃﻱ ﻤﺨﺼﺼﺎﺕ‪ ،‬ﻭﻴﺴﺘﺒﻌﺩ ﺃﻱ ﺃﺭﺒﺎﺡ ﺃﻭ ﺨﺴﺎﺌﺭ ﻤﺤﻘﻘﺔ ﻤﻥ ﺒﻴﻊ ﺃﻭﺭﺍﻕ ﻤﺎﻝﻴﺔ ﻓﻲ‬
‫ﺴﺠﻼﺕ ﺍﻝﻤﺼﺭﻑ‪،‬ﻭﻴﺴﺘﺒﻌﺩ ﺃﻱ ﺒﻨﻭﺩ ﻏﻴﺭ ﻋﺎﺩﻴﺔ ) ﻏﻴﺭ ﻨﻅﺎﻤﻴﺔ(‪،‬ﻭﻜﺫﻝﻙ ﺃﻱ ﺩﺨل ﻨﺎﺘﺞ ﻤﻥ ﺍﻝﺘﺄﻤﻴﻥ‪.x‬‬
‫‪ 2-3‬ﺍﻷﺴﻠﻭﺏ ﺍﻝﻨﻤﻁﻲ )ﺍﻝﻘﻴﺎﺴﻲ()‪Approach Standardized :(SA‬‬
‫ﻴﻌﺘﺒﺭ ﺍﻷﺴﻠﻭﺏ ﺍﻝﻘﻴﺎﺴﻲ ) ﺍﻝﻤﻌﻴﺎﺭﻱ ( ﻁﺭﻴﻘﺔ ﺃﻜﺜﺭ ﺘﻘﺩﻤﺎ ﻝﺘﺤﺩﻴﺩ ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻤﻁﻠﻭﺏ‪ ،‬ﻭﺘﺒﻌﺎ ﻝﻬﺫﺍ ﺍﻷﺴـﻠﻭﺏ ﺘـ ‪‬ﻡ‬
‫ﺘﻘﺴﻴﻡ ﺃﻨﺸﻁﺔ ﺍﻝﻤﺅﺴﺴﺔ ﺍﻻﺌﺘﻤﺎﻨﻴﺔ ﺇﻝﻰ ﺨﻁﻭﻁ ﺍﻷﻨﺸﻁﺔ ﺍﻝﻘﻴﺎﺴﻴﺔ ﻭ ﺘﻌﻴﻴﻥ ﺍﻝﻤﺅﺸﺭ ﺍﻝﻤﻨﺎﺴﺏ )ﺼﺎﻓﻲ ﺍﻝﺩﺨل ﻤـﻊ ﺍﻝﻔﻭﺍﺌـﺩ ﻭ‬
‫ﺼﺎﻓﻲ ﺍﻝﺩﺨل ﺒﺩﻭﻥ ﻓﻭﺍﺌﺩ( ﺤﻴﺙ ﺘﺘﻭﺍﻓﻕ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل ﻝﻠﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻤﻊ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل ﻓـﻲ ﺨﻁـﻭﻁ‬
‫ﺍﻷﻨﺸﻁﺔ ﺍﻝﻔﺭﺩﻴﺔ ‪.‬‬
‫ﻭﻗﺩ ﺍﻗﺘﺭﺡ ﺍﻻﺘﺤﺎﺩ ﺍﻷﻭﺭﻭﺒﻲ ﺜﻤﺎﻨﻴﺔ ﺃﻨﺸﻁﺔ ﻗﻴﺎﺴﻴﺔ ﻭﻭﻀﻊ ﻤﺅﺸﺭﺍ ﻝﻜل ﻤﻨﻬﺎ ﺤﻴﺙ ﻴﺘﻭﺍﻓﻕ ﻜل ﻨﺸﺎﻁ ﻤﻊ ﻨﺴﺒﺔ ﻤﺌﻭﻴﺔ‬
‫ﺜﺎﺒﺘﺔ )ﻤﻌﺎﻤل ﺒﻴﺘﺎ ( ﻤﻥ ﺍﻝﻤﺅﺸﺭ ﺫﻭ ﺍﻝﺼﻠﺔ ‪ .‬ﻭ ﻴﺤﺴﺏ ﻤﺘﻭﺴﻁ ﺍﻝﺜﻼﺜﺔ ﺴﻨﻭﺍﺕ ﻋﻠﻰ ﺃﺴﺎﺱ ﺍﻝﺜﻼﺜﺔ ﺍﺜﻨﻲ ﻋﺸﺭ ﺸﻬﺭﺍ ﺍﻝﻤﻌﻴﻨﺔ‬
‫ﻓﻲ ﻨﻬﺎﻴﺔ ﺍﻝﺴﻨﺔ ﺍﻝﻤﺎﻝﻴﺔ ‪ ،‬ﻭﻓﻲ ﺤﺎﻝﺔ ﻋﺩﻡ ﺘﻭﻓﺭ ﺘﻘﺎﺭﻴﺭ ﺍﻝﻤﺭﺍﺠﻌﺔ ﻴﻤﻜﻥ ﺃﻥ ﻴﺴﺘﻌﻤل ﺘﻘﺩﻴﺭ ﺍﻷﻋﻤﺎل‪ .‬ﻭ ﻓﻴﻤﺎ ﻴﻠﻲ ﺴﻴﺘﻡ ﻋﺭﺽ‬
‫ﺍﻝﻘﻴﻡ ﺍﻝﻤﺨﺘﻠﻔﺔ ﻝﻤﻌﻤل ﺒﻴﺘﺎ ﺤﺴﺏ ﺩﻝﻴل ﺍﻻﺘﺤﺎﺩ ﺍﻷﻭﺭﻭﺒﻲ‪:‬‬

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‫______________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﺍﻝﻤﺼﺩﺭ ‪(Guide to Optimal Operational Risk and BASELII , p106):‬‬

‫ﻴﺘﻡ ﺤﺴﺎﺏ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل ﻝﻠﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﺎﺴﺘﺨﺩﺍﻡ ﺍﻝﺼﻴﻐﺔ ﺍﻝﺘﺎﻝﻴﺔ ‪:‬‬

‫‪ :K STA‬ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل ﻝﻠﻤﺅﺴﺴﺔ ﺘﺤﺕ ﺍﻷﺴﻠﻭﺏ ﺍﻝﻘﻴﺎﺴﻲ ‪.‬‬

‫‪ : ∑ K STA‬ﻤﺠﻤﻭﻋﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎﻝﻔﻴﺨﻁﻭﻁ ﺍﻷﻋﻤﺎﻻﻝﻔﺭﺩﻴﺔ ‪.‬‬
‫‪:∑ β . EI‬ﻤﺠﻤﻭﻉ ﺍﻝﻤﻨﺘﺠﺎﺕ ﻤﻥ ﺼﺎﻓﻲ ﺍﻝﺩﺨل ﻤﻊ ﺍﻝﻔﻭﺍﺌﺩ ﻭ ﺒﺩﻭﻥ ﻓﻭﺍﺌﺩ )ﻤﺅﺸﺭ ﺍﻝﺘﻌﺭﺽ ( ﻝﺨﻁﻭﻁ ﺍﻷﻋﻤﺎل ﺍﻝﻔﺭﺩﻴﺔ‬
‫ﻭ ﻤﻌﺎﻤل ﺒﻴﺘﺎ ﺍﻝﻤﺤﺩﺩ ﻝﻬﺎ‪.‬‬
‫‪ 3-3‬ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺘﻘﺩﻤﺔ )‪Advanced Measurement Approach(AMA‬‬
‫ﻭﻓﻘﺎ ﻝﻬﺫﺍ ﺍﻷﺴﻠﻭﺏ ‪،‬ﻓﺈﻥ ﻤﻁﻠﺏ ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻘﺎﻨﻭﻨﻲ ﻴﺴﺎﻭﻱ ﻤﻘﻴﺎﺱ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﻤﺘﻭﻝـﺩﺓ ﻋـﻥ ﺍﻝﻨﻅـﺎﻡ ﺍﻝـﺩﺍﺨﻠﻲ‬
‫ﻝﻠﻤﺼﺭﻑ ﻝﻘﻴﺎﺱ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل‪،‬ﺒﺎﺴﺘﺨﺩﺍﻡ ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻜﻤﻴﺔ ﻭ ﺍﻝﻨﻭﻋﻴﺔ ﺍﻝﻤﺘﻘﺩﻤﺔ ‪.‬ﻭﻴﺨﻀﻊ ﺍﺴﺘﺨﺩﺍﻡ ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺘﻘﺩﻤﺔ‬
‫ﻝﻠﻤﻭﺍﻓﻘﺔ ﺍﻝﺭﻗﺎﺒﻴﺔ‪.xi‬‬
‫ﻭ ﺴﻭﻑ ﻴﺴﻤﺢ ﻝﻠﺒﻨﻭﻙ ﺍﻝﺘﻲ ﻴﺘﻭﻓﺭ ﻝﺩﻴﻬﺎ ﺒﻌﺽ ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﺼـﺎﺭﻤﺔ ﺒﺎﺴـﺘﺨﺩﺍﻡ ﺍﻝﻨﻤـﺎﺫﺝ ﺍﻝﺩﺍﺨﻠﻴـﺔ ) ‪(Internal‬‬
‫‪ Models‬ﻻﺤﺘﺴﺎﺏ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻼﺯﻡ ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭﺘﻭﺠﺩ ﻋﺩﺓ ﻁﺭﻕ ﻤﻨﻬﺎ‪:‬‬
‫‪ -‬ﻤﻨﻬﺞ ﺍﻝﻘﻴﺎﺱ ﺍﻝﺩﺍﺨﻠﻲ )‪(Internal Measure Approach‬؛‬
‫‪ -‬ﻤﻨﻬﺞ ﺘﻭﺯﻴﻊ ﺍﻝﺨﺴﺎﺌﺭ )‪ (Loss Distribution Approach‬؛‬
‫‪ -‬ﻁﺭﻴﻘﺔ ﺒﻁﺎﻗﺎﺕ ﺍﻝﻨﻘﺎﻁ )‪.xii(Scorecards‬‬
‫‪ -4‬ﻜﻴﻔﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ‪ :‬ﻴﻤﻜﻥ ﻭﺼﻑ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﺎﻋﺘﺒﺎﺭﻫﺎ ﺩﻭﺭﺓ ﺘﺘـﺄﻝﻑ ﻤـﻥ ﺍﻝﺨﻁـﻭﺍﺕ‬
‫ﺍﻝﺘﺎﻝﻴﺔ ‪:‬‬
‫‪ 1-4‬ﺘﺤﺩﻴﺩ ﻭﺘﻘﻴﻡ ﺍﻝﻤﺨﺎﻁﺭ ‪ Risk Identification and Assessment :‬ﻤﻥ ﺨﻼل ﺘﺤﺩﻴﺩ ﻤﺼﺎﺩﺭ ﺍﻝﻤﺨﺎﻁﺭ ﻴﺘﻤﻜﹼﻥ‬
‫ﺍﻝﺒﻨﻙ ﻤﻥ ﺍﺘﺨﺎﺫ ﺍﻝﺘﺩﺍﺒﻴﺭ ﺍﻝﻭﻗﺎﺌﻴﺔ ﺘﺤﺕ ﺸﻌﺎﺭ "ﺍﻝﻭﻗﺎﻴﺔ ﺨﻴﺭ ﻤﻥ ﺍﻝﻌﻼﺝ " ‪،‬ﻭﺨﻼل ﻤﺭﺤﻠﺔ ﺍﻝﺘﺤﺩﻴﺩ ﻭ ﺍﻝﺘﻘﻴﻴﻡ ﻋﻠﻰ ﺍﻝﺒﻨﻙ ﺍﻝﻨﻅﺭ‬
‫ﻓﻲ ﻋﺩﺓ ﻋﻭﺍﻤل ﻹﻨﺸﺎﺀ ﻤﻠﻑ ﺍﻝﻤﺨﺎﻁﺭ ‪.xiii‬‬
‫‪ : (RiskInventory)Self-Assessment‬ﺤﻴﺙ ﺘﻬﺩﻑ ﻋﻤﻠﻴﺎﺕ ﺍﻝﺘﻘﻴﻴﻡ ﺍﻝﺫﺍﺘﻲ ﺇﻝﻰ‬
‫‪(RiskInventory)Self‬‬ ‫‪.2-4‬ﺍﻝﺘﻘﻴﻴﻡ ﺍﻝﺫﺍﺘﻲ )ﺠﺭﺩ ﺍﻝﺨﻁﺭ(‪:‬‬
‫ﺭﻓﻊ ﻤﺴﺘﻭﻯ ﺍﻝﻭﻋﻲ ﻝﻠﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭﺇﻝﻰ ﺨﻠﻕ ﺠﺭﺩ ﻤﻨﻅﻡ ﻜﻨﻘﻁﺔ ﺍﻨﻁﻼﻕ ﻝﻤﺯﻴﺩ ﻤﻥ ﻋﻤﻠﻴﺎﺕ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ‪،‬ﻓﻀﻼ ﻋﻥ‬
‫ﺇﺩﺨﺎل ﺘﺤﺴﻴﻨﺎﺕ ﻋﻤﻠﻴﺔ ﻨﺤﻭ ﺃﺩﺍﺀ ﺃﻓﻀل ‪ ،‬ﻭﺘﺒﻌﺎ ﻝﻸﻏﺭﺍﺽ ﺍﻝﻤﺤﺩﺩﺓ ﻝﻠﺘﻘﻴﻴﻡ ﺍﻝﺫﺍﺘﻲ ﺇﻻ ﺃﻨﻪ ﻤﻥ ﺍﻝﻤﻤﻜﻥ ﺃﻥ ﻴﻜﻭﻥ ﻝﻪ ﺘﻭﺠﻬﺎﺕ‬
‫ﻭﻤﻨﺎﻫﺞ ﻤﺨﺘﻠﻔﺔ ‪.‬‬
‫‪ -‬ﻗﻭﺍﻋﺩ ﺒﻴﺎﻨﺎﺕ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﺩﺍﺨﻠﻴﺔ‪ :‬ﺘﻌﺩ ﺒﻴﺎﻨﺎﺕ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﺩﺍﺨﻠﻴﺔ ﺍﻝﻤﻜﻭ‪‬ﻥ ﺍﻝﺭﺌﻴﺴﻲ ﻓﻲ ﺒﻨﺎﺀ ﻨﻅﺎﻡ ﺩﻗﻴﻕ ﻴﻤﻜـﻥ ﺍﻻﻋﺘﻤـﺎﺩ‬
‫ﻋﻠﻴﻪ ﻝﻘﻴﺎﺱ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ‪.‬ﻭ ﻷﻏﺭﺍﺽ ﺍﺤﺘﺴﺎﺏ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل ﻴﺘﻌﻴ‪‬ﻥ ﻋﻠﻰ ﺍﻝﺒﻨـﻭﻙ ﺘﻌﺭﻴـﻑ ﺍﻝﺤـﺩ ﺍﻷﺩﻨـﻰ‬

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‫_______________________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﻝﻠﺨﺴﺎﺌﺭ ﺍﻝﺘﻲ ﻴﺠﺏ ﺍﻹﻗﺭﺍﺭ ﻋﻨﻬﺎ ﻭ ﺘﻀﻤﻴﻨﻬﺎ ﻓﻲ ﻗﺎﻋﺩﺓ ﺒﻴﺎﻨﺎﺘﻬﺎ ‪،‬ﻤﻊ ﺍﻷﺨﺫ ﻓﻲ ﺍﻻﻋﺘﺒـﺎﺭ ﺨﺼـﺎﺌﺹ ﻓﺌـﺎﺕ ﺍﻝﻤﺨـﺎﻁﺭ‬
‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪.xiv‬‬
‫‪ -‬ﻗﻭﺍﻋﺩ ﺒﻴﺎﻨﺎﺕ ﺍﻝﺨﺴﺎﺭﺓ ﺍﻝﺨﺎﺭﺠﻴﺔ ‪ :‬ﺘﻘﻭﻡ ﺍﻝﺒﻨﻭﻙ ﺒﺎﻻﺴﺘﻌﺎﻨﺔ ﺒﻤﺼﺎﺩﺭ ﺨﺎﺭﺠﻴﺔ ﻝﻠﺒﻴﺎﻨﺎﺕ ﻻﺴـﺘﻜﻤﺎل ﺒﻴﺎﻨـﺎﺕ ﺍﻝﺨﺴـﺎﺌﺭ‬
‫ﻥ ﺍﺴﺘﺨﺩﺍﻡ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﺨﺎﺭﺠﻴﺔ ﻫﻭ ﺃﺴﻠﻭﺏ ﻤﻘﺒﻭل‬
‫ﺍﻝﺩﺍﺨﻠﻴﺔ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻓﻲ ﻋﻤﻠﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ‪،‬ﻭ ﺒﺼﻔﺔ ﻋﺎﻤﺔ ﻓﺈ ‪‬‬
‫ﺘﻤﺎﻤﺎ ﻝﺴﺩ ﺍﻝﺜﻐﺭﺍﺕ ﺍﻝﻤﻭﺠﻭﺩﺓ ﻓﻲ ﻓﻲ ﻗﺎﻋﺩﺓ ﺍﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﺩﺍﺨﻠﻴﺔ ‪.‬‬
‫‪ -‬ﺘﺤﻠﻴل ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺘﺠﺎﺭﻴﺔ ‪ Business ProcessAnalysis :‬ﻓﻲ ﺇﻁﺎﺭ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸـﻐﻴﻠﻴﺔ ﻴﺴـﺘﺨﺩﻡ ﺘﺤﻠﻴـل‬
‫ﻋﻤﻠﻴﺎﺕ ﺍﻷﻋﻤﺎل ﻝﺭﺒﻁ ﺍﻝﻌﻤﻠﻴﺎﺕ ﻭ ﺍﻝﻤﺨﺎﻁﺭ ﻭ ﺍﻝﺘﺤﻜﻡ ﻓﻲ ﺘﺤﻠﻴل ﺍﻝﻤﺨﺎﻁﺭ ‪.‬ﻭ ﻗﺩ ﻴﻜﻭﻥ ﻝﻬﺎ ﺃﻴﻀﺎ ﻏﺭﺽ ﻀـﻤﺎﻥ ﻋﻤﻠﻴـﺔ‬
‫ﺍﻝﺘﻭﺠﻴﻪ ﺍﻷﻤﺜل ﻝﻠﻤﺨﺎﻁﺭ ﻓﺎﻝﺘﻌﺭﻴﻑ ﺒﺎﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺘﺠﺎﺭﻴﺔ ﻋﺒﺭ ﻜﺎﻓﺔ ﺍﻝﻭﺤﺩﺍﺕ ﺍﻝﺘﻨﻅﻴﻤﻴﺔ ﺸﺭﻁ ﺃﺴﺎﺴـﻲ ﻝﺘﺨﺼـﻴﺹ ﺒﻴﺎﻨـﺎﺕ‬
‫ﺍﻝﺨﺴﺎﺭﺓ ﻝﻠﻌﻤﻠﻴﺎﺕ ﻭ ﺘﺤﺩﻴﺩ ﺍﻝﻤﺨﻁﺭ ﻝﻠﻌﻤﻠﻴﺎﺕ ﺍﻝﺘﺠﺎﺭﻴﺔ ‪.xv‬‬
‫‪ -‬ﺘﺤﻠﻴل ﺍﻝﺴﻴﻨﺎﺭﻴﻭ‪ Scenario Analysis :‬ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﺒﻨﻙ ﺍﻻﺴﺘﻌﺎﻨﺔ ﺒﻤﺘﺨﺼﺼﻴﻥ ﻝﻭﻀﻊ ﺍﻝﺴﻴﻨﺎﺭﻴﻭﻫﺎﺕ ﺍﻝﻤﺘﺼـﻠﺔ‬
‫ﺒﺎﻝﺒﻴﺎﻨﺎﺕ ﺍﻝﺨﺎﺭﺠﻴﺔ ﻭ ﺫﻝﻙ ﻝﺘﻘﻴﻴﻡ ﻤﺩﻯ ﺘﻌﺭﺽ ﺍﻝﺒﻨﻙ ﻷﺤﺩﺍﺙ ﺫﺍﺕ ﺍﻝﺨﻁﻭﺭﺓ ﺍﻝﻌﺎﻝﻴﺔ‪ ،‬ﻭﻴﻌﺘﻤﺩ ﻫﺫﺍ ﺍﻷﺴﻠﻭﺏ ﻋﻠﻰ ﺍﻝﻤـﺩﻴﺭﻴﻥ‬
‫ﺫﻭﻱ ﺍﻝﺨﺒﺭﺓ ﻭ ﻜﺫﺍ ﺨﺒﺭﺍﺀ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﻹﻴﺠﺎﺩ ﺘﻔﺴﻴﺭ ﻤﻘﺒﻭل ﻷﺴﺒﺎﺏ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﺸﺩﻴﺩﺓ‪.xvi‬‬
‫‪ -‬ﻤﺅﺸﺭﺍﺕ ﺍﻝﻤﺨﺎﻁﺭ)‪ :Key Risk Indicators (KRIs‬ﺘﻭﻓﺭ ﻤﺅﺸﺭﺍﺕ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺭﺌﻴﺴﻴﺔ ﻤﻌﻠﻭﻤﺎﺕ ﻋـﻥ ﻤﺨـﺎﻁﺭ‬
‫ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻤﺤﺘﻤﻠﺔ ﻓﻲ ﺍﻝﻤﺴﺘﻘﺒل ﺤﻴﺙ ﺘﺠﻌل ﻤﻥ ﺍﻝﻤﻤﻜﻥ ﺘﺤﺩﻴﺩ ﺍﻝﻤﻨﺎﻁﻕ ﻤﺭﺘﻔﻌﺔ ﺍﻝﻤﺨﺎﻁﺭ ﻓﻲ ﻭﻗﺕ ﻤﺒﻜﺭ ﻻﺘﺨﺎﺫ ﺍﻝﺘـﺩﺍﺒﻴﺭ‬
‫ﺍﻝﻤﻨﺎﺴﺒﺔ ﻭ ﻭﻴﻤﻜﻥ ﺘﻌﺭﻴﻑ ﻋﺘﺒﺎﺕ ﺍﻝﻤﺤﻔﺯﺍﺕ ﻝﻤﺅﺸﺭﺍﺕ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺭﺌﻴﺴﻴﺔ ﻭ ﺍﻝﺘﻲ ﺘﺴﻤﺢ ﻝﻠﺒﻴﺎﻨﺎﺕ ﺃﻥ ﺘﻜﻭﻥ ﻓﻲ ﺍﺘﺠﺎﻩ ﻴﺴﻤﺢ‬
‫ﻝﻬﺎ ﺒﺄﻥ ﺘﻜﻭﻥ ﺒﻤﺜﺎﺒﺔ ﻤﺅﺸﺭﺍﺕ ﻓﻲ ﻨﻅﻡ ﺍﻹﻨﺫﺍﺭ ﺍﻝﻤﺒﻜﺭ‪.xvii‬‬
‫‪.3-4‬ﻋﻼﺝ ﺍﻝﻤﺨﺎﻁﺭ ‪Treatment Risk:‬‬
‫ﺒﻌﺩ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﺍﻝﻤﺨﺎﻁﺭ ﻭﺘﻘﻴﻴﻤﻬﺎ ﻓﺈﻥ ﺠﻤﻴﻊ ﺍﻝﺘﻘﻨﻴﺎﺕ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻝﻠﺘﻌﺎﻤل ﻤﻌﻬﺎ ﺘﻘﻊ ﻀـﻤﻥ ﺃﺭﺒـﻊ ﻤﺠﻤﻭﻋـﺎﺕ‬
‫ﺭﺌﻴﺴﻴﺔ‪:‬‬
‫• ﻨﻘل ﺍﻝﻤﺨﺎﻁﺭ ؛‬
‫• ﺘﺠﻨﺏ ﺍﻝﻤﺨﺎﻁﺭ؛‬
‫• ﺘﻘﻠﻴﺹ ﺍﻝﻤﺨﺎﻁﺭ ؛‬
‫‪xviii‬‬
‫‪.‬‬ ‫• ﻗﺒﻭل )ﺍﺤﺘﺠﺎﺯ(ﺍﻝﻤﺨﺎﻁﺭ‬
‫ﻥ ﺭﺼﺩ ﺩﻭﺭﺓ ﺍﻝﻤﺨﻁﺭ ﺒﻜﺎﻤﻠﻬﺎ ﻤﻥ ﺸﺄﻨﻪ ﺍﻝﻤﺴﺎﻫﻤﺔ ﻓﻲ ﻓﻌﺎﻝﻴﺔ ﺍﻝﻤﺭﺍﻗﺒﺔ ﺨﺎﺼﺔ‬
‫‪.4-4‬ﻤﺭﺍﻗﺒﺔ ﺍﻝﻤﺨﺎﻁﺭ‪ Risk Control :‬ﺇ ‪‬‬
‫ﻓﻲ ﺘﺤﺩﻴﺩ ﻨﻘﺎﻁ ﺍﻝﻀﻌﻑ ﻭ ﺘﺤﺴﻴﻥ ﺍﻝﺘﺩﺍﺒﻴﺭ ﺍﻝﻤﺘﺨﺫﺓ ﻓﻤﻥ ﺠﻬﺔ ﻴﺠﺏ ﺃﻥ ﺘﻜﻭﻥ ﻫﻨﺎﻙ ﻤﺭﺍﻗﺒﺔ ﻤﺴﺘﻤﺭﺓ ﻝﻠﻌﻤﻠﻴﺎﺕ ﺍﻝﺘﺠﺎﺭﻴـﺔ ﻭ‬
‫ﺘﻨﻔﹼﺫ ﻤﻥ ﺠﻤﻴﻊ ﺍﻝﻌﺎﻤﻠﻴﻥ ﻓﻲ ﺇﻁﺎﺭ ﻤﻬﺎﻤﻬﻡ ‪.‬ﻭﻤﻥ ﺠﻬﺔ ﺃﺨﺭﻯ ﻴﻨﺒﻐﻲ ﺃﻥ ﻴﺘﻡ ﺍﻝﻔﺼل ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻝﺘﻔﺘﻴﺵ ﺒﻴﻥ ﻜﻴﺎﻨﺎﺕ ﺩﺍﺨﻠﻴـﺔ‬
‫ﻭﺨﺎﺭﺠﻴﺔ‪.xix‬‬
‫‪ -5‬ﻤﺒﺎﺩﺉ ﺍﻝﻤﻤﺎﺭﺴﺎﺕ ﺍﻝﺴﻠﻴﻤﺔ ﻓﻲ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫‪ -‬ﺍﻝﻤﺒﺩﺃ ﺍﻷﻭ‪‬ل ‪ :‬ﻋﻠﻰ ﺍﻝﺒﻨﻙ ﺃﻥ ﻴﻜﻭﻥ ﻋﻠﻰ ﺇﺤﺎﻁﺔ ﺘﺎﻤ‪‬ﺔ ﻝﻠﻤﻼﻤﺢ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل ﻜﻭﻨﻬﺎ ﺘﺨﺘﻠﻑ ﻋﻥ ﻏﻴﺭﻫﺎ ﻤﻥ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﻤﺎﻝﻴﺔ ‪،‬ﻜﻤﺎ ﻴﺠﺏ ﻋﻠﻴﻪ ﺃﻥ ﻴﺠﻴﺯ ﻭ ﻴﺘﺎﺒﻊ ﺒﺸﻜل ﺩﻭﺭﻱ ﺍﻹﻁﺎﺭ ﺍﻝﻤﺴﺘﺨﺩﻡ ﻓﻲ ﺍﻝﺒﻨﻙ ﻹﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪.‬‬
‫‪ -‬ﻴﺘﻭﺠ‪‬ﺏ ﻋﻠﻰ ﺍﻝﺒﻨﻙ ﺇﻴﺠﺎﺩ ﺒﻨﻴﺔ ﺇﺩﺍﺭﻴﺔ ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺘﻨﻔﻴﺫ ﺇﻁﺎﺭ ﺇﺩﺍﺭﺓ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل ﻓﻲ ﺍﻝﺒﻨﻙ ‪،‬ﻭ ﺘﺤﺩﻴﺩ ﺍﻝﺤﺩﻭﺩ ﺍﻝﻭﺍﻀﺤﺔ‬
‫ﻝﻤﺴﺅﻭﻝﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ ﻭ ﻤﺤﺎﺴﺒﺘﻬﺎ ﻭ ﺇﻴﺠﺎﺩ ﺃﺴﺱ ﻝﻠﻀﺒﻁ ﺍﻝﺩﺍﺨﻠﻲ‪.‬‬
‫‪ -‬ﻤﺭﺍﺠﻌﺔ ﺍﻹﻁﺎﺭ ﺍﻝﺨﺎﺹ ﺒﺈﺩﺍﺭﺓ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل ﻋﻠﻰ ﺃﺴﺎﺱ ﺩﻭﺭﻱ‪ ،‬ﻤﻥ ﺃﺠل ﻀﻤﺎﻥ ﺇﻥ ﺍﻝﺒﻨﻙ ﻴﺩﻴﺭ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸـﻐﻴل‬
‫ﺍﻝﻨﺎﺘﺠﺔ ﻋﻥ ﺘﻐﻴﻴﺭﺍﺕ ﺍﻷﺴﻭﺍﻕ ﺍﻝﺨﺎﺭﺠﻴﺔ ﻭﻏﻴﺭﻫﺎ ﻤﻥ ﺍﻝﻌﻭﺍﻤل ﺍﻝﺒﻴﺌﻴﺔ ﺍﻝﻤﺤﻴﻁﺔ‪ ،‬ﻭﺃﻴﻀﹰﺎ ﺍﻝﻨﺎﺘﺠﺔ ﻋـﻥ ﺘﻠـﻙ ﺍﻝﻤﺨـﺎﻁﺭ‬
‫ﺍﻝﻤﺭﺘﺒﻁﺔ ﺒﺎﻝﻤﻨﺘﺠﺎﺕ ﺃﻭ ﺍﻷﻨﺸﻁﺔ ﺃﻭ ﺍﻷﻨﻅﻤﺔ ﺍﻝﺠﺩﻴﺩﺓ ‪.xx‬‬

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‫______________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫‪ -‬ﺍﻝﻤﺒﺩﺃ ﺍﻝﺜﺎﻨﻲ ‪ :‬ﺍﻝﺘﺄﻜﺩ ﻤﻥ ﺃﻥ ﺍﻝﺒﻨﻙ ﻝﺩﻴﻪ ﺘﻐﻁﻴﺔ ﻤﻼﺌﻤﺔ ﻝﻠﺘﺩﻗﻴﻕ ﺍﻝﺩﺍﺨﻠﻲ ﻤﻥ ﺍﺠل ﺍﻝﺘﺄﻜﺩ ﻤﻥ ﺃﻥ ﺍﻝﺴﻴﺎﺴﺎﺕ ﻭﺍﻹﺠـﺭﺍﺀﺍﺕ‬
‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻴﺘﻡ ﺘﻁﺒﻴﻘﻬﺎ ﺒﺸﻜل ﻓﻌﺎل ﻭ ﻤﻥ ﺃﻥ ﻨﻁﺎﻕ ﻭﻭﺘﻴﺭﺓ ﺒﺭﻨﺎﻤﺞ ﺍﻝﺘﺩﻗﻴﻕ ﻤﻼﺌﻡ ﻝﻠﻤﺨﺎﻁﺭ ﺍﻝﻤﻌﻨﻴﺔ ‪ ،‬ﻭﻋﻠﻰ ﻝﺠﻨﺔ ﺍﻝﺘﺩﻗﻴﻕ‬
‫ﺇﻥ ﺘﻭﻀﺢ ﻝﻠﻤﺠﻠﺱ ﺒﺄﻥ ﺇﻁﺎﺭ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل ﻴﺘﻡ ﺘﻁﺒﻴﻘﻪ ﺒﺸﻜل ﻓﻌﺎل ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻝﺒﻨﻙ ﻜﻜل ﻭ ﺍﻝﺤﻔﺎﻅ ﻋﻠﻰ ﺍﺴﺘﻘﻼﻝﻴﺔ‬
‫ﻝﺠﻨﺔ ﺍﻝﺘﺩﻗﻴﻕ‪.xxi‬‬
‫‪-‬ﺍﻝﻤﺒﺩﺃ ﺍﻝﺜﺎﻝﺙ ‪ :‬ﻴﺠﺏ ﺃﻥ ﻴﺘﻡ ﺘﻁﺒﻴﻕ ﺇﻁﺎﺭ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﺎﻨﺴﺠﺎﻡ ﻜﺎﻤل ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻝﺒﻨﻙ ﻜﻜل‪ ،‬ﻭﺃﻥ ﺠﻤﻴـﻊ‬
‫ﺍﻝﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﻭﻅﻴﻔﻴﺔ ﺘﺩﺭﻙ ﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺈﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪ .‬ﻜﻤﺎ ﻴﺠـﺏ ﺃﻥ ﺘﺘﺤﻤـل ﺍﻹﺩﺍﺭﺓ ﺍﻝﻌﻠﻴـﺎ‬
‫ﻤﺴﺅﻭﻝﻴﺔ ﺘﻁﻭﻴﺭ ﺍﻝﺴﻴﺎﺴﺎﺕ ﻭﺍﻝﻌﻤﻠﻴﺎﺕ ﻭﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺈﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﺠﻤﻴﻊ ﺃﻨﺸﻁﺔ ﻭﻋﻤﻠﻴﺎﺕ ﺍﻝﺒﻨﻙ‬
‫ﻭﺃﻨﻅﻤﺘﻪ‪.xxii‬‬
‫‪ -‬ﺍﻝﻤﺒﺩﺃ ﺍﻝﺭﺍﺒﻊ ‪:‬ﺘﻌﺭﻴﻑ ﻭﺘﻘﻴﻴﻡ ﻭﻗﻴﺎﺱ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻫﻨﺎ ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﺒﻨﻭﻙ ﺃﻥ ﺘﻘﻭﻡ ﺒﺘﺤﺩﻴﺩ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﺫﺍﺘﻴﺔ‬
‫ﻓﻲ ﻜل ﺃﻨﻭﺍﻉ ﺍﻝﻤﻨﺘﺠﺎﺕ‪ ،‬ﺍﻷﻨﺸﻁﺔ‪ ،‬ﻭﺍﻝﻌﻤﻠﻴﺎﺕ ﻭﺍﻷﻨﻅﻤﺔ‪ .‬ﻜﻤﺎ ﻴﺠﺏ ﺍﻝﺘﺄﻜﺩ ﻤﻥ ﺃﻨﻪ ﺘﻡ ﺍﻷﺨﺫ ﺒﻌﻴﻥ ﺍﻻﻋﺘﺒـﺎﺭ ﺍﻝﻤﺨـﺎﻁﺭ‬
‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﺫﺍﺘﻴﺔ ﻝﻜل ﻨﺸﺎﻁ ﻋﻥ ﻁﺭﻴﻕ ﺨﻁﻭﺍﺕ ﺍﻝﺘﻘﻴﻴﻡ ﺍﻝﻤﻼﺌﻤﺔ ﻭﺫﻝﻙ ﻗﺒل ﻁﺭﺡ ﺃﻴﺔ ﻤﻨﺘﺠﺎﺕ ﻭﺃﻨﺸـﻁﺔ ﻭﻋﻤﻠﻴـﺎﺕ ﺃﻭ‬
‫ﺃﻨﻅﻤﺔ ﺠﺩﻴﺩﺓ‪.xxiii‬‬
‫‪ -‬ﺍﻝﻤﺒﺩﺃ ﺍﻝﺨﺎﻤﺱ ‪:‬ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﺒﻨﻭﻙ ﺇﻴﺤﺎﺩ ﻁﺭﻴﻘﺔ ﻝﻀﻤﺎﻥ ﺍﺴﺘﻤﺭﺍﺭ ﺘﻘﻴﻴﻡ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻝﻤﻘﺩ‪‬ﺭ )‪ (Risk-profile‬ﻝﻠﻤﺨـﺎﻁﺭ‬
‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭ ﺍﻻﺤﺘﻤﺎﻻﺕ ﺍﻝﻤﺎﺩﻴﺔ ﻝﻠﺘﻌﺭﺽ ﻝﻠﺨﺴﺎﺌﺭ ‪.‬ﻭ ﻴﺠﺏ ﺃﻥ ﺘﻜﻭﻥ ﻫﻨﺎﻙ ﺘﻘﺎﺭﻴﺭ ﻤﻨﻅﹼﻤﺔ ﺒﺸﺄﻥ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺫﺍﺕ ﺍﻝﺼﻠﺔ‬
‫ﺘﺭﻓﻊ ﻝﻺﺩﺍﺭﺓ ﺍﻝﻌﻠﻴﺎ ﻭ ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ ﺒﺤﻴﺙ ﺘﺩﻋﻡ ﺍﻹﺩﺍﺭﺓ ﺍﻝﺘﻔﺎﻋﻠﻴﺔ ﻝﻠﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫‪ -‬ﺍﻝﻤﺒﺩﺃ ﺍﻝﺴﺎﺩﺱ ‪:‬ﻴﺠﺏ ﺃﻥ ﺘﺘﻭﻓﹼﺭ ﻝﺩﻯ ﺍﻝﺒﻨﻭﻙ ﺴﻴﺎﺴﺎﺕ ﻭ ﻁﺭﻕ ﻭ ﺇﺠﺭﺍﺀﺍﺕ ﻝﻠﺴﻴﻁﺭﺓ ﻋﻠﻰ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﺠﻭﻫﺭﻴﺔ‬
‫ﻭ ﺍﻝﻌﻤل ﻋﻠﻰ ﺍﻝﺤﺩ ﻤﻨﻬﺎ ﻭ ﺍﻝﺘﺨﻔﻴﻑ ﻤﻥ ﺁﺜﺎﺭﻫﺎ ‪ .‬ﻜﻤﺎ ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﺒﻨﻭﻙ ﺃﻥ ﺘﻌﻤل ﺘﻘﻴﻴﻡ ﺠﺩﻯ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺒﺩﻴﻠﺔ ﻝﺘﺤﺩﻴﺩ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﻭﺍﻝﺴﻴﻁﺭﺓ ﻋﻠﻴﻬﺎ ﻭ ﺃﻥ ﺘﻌﺩ‪‬ل ﻤﻥ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻝﻤﻘﺩﺭ ﻝﻤﺨﺎﻁﺭﻫﺎ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﺎﺴﺘﺨﺩﺍﻡ ﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺍﻝﻤﻨﺎﺴـﺒﺔ‬
‫ﻋﻠﻰ ﻀﻭﺀ ﻤﺩﻯ ﻗﺩﺭﺘﻬﺎ ﺍﻝﻜﻠﻴﺔ ﻋﻠﻰ ﺘﺤﻤ‪‬ل ﺍﻝﻤﺨﺎﻁﺭ‪.xxiv‬‬
‫‪ -‬ﺍﻝﻤﺒﺩﺃ ﺍﻝﺴﺎﺒﻊ‪ :‬ﻴﺠﺏ ﺃﻥ ﺘﻜﻭﻥ ﻝﺩﻯ ﺍﻝﺒﻨﻭﻙ ﺨﻁﻁ ﻝﻠﻁﻭﺍﺭﺉ ﻭ ﻤﻭﺍﺼﻠﺔ ﺍﻷﻋﻤﺎل ﻝﻀﻤﺎﻥ ﺍﺴﺘﻤﺭﺍﺭﻴﺔ ﻗﺩﺭﺘﻬﺎ ﻋﻠﻰ ﺍﻝﻌﻤـل‬
‫ﻭ ﻝﺘﻘﻠﻴل ﺍﻝﺨﺴﺎﺌﺭ ﺤﺎل ﻤﻭﺍﺠﻬﺔ ﺃﻱ ﺘﻭﻗﻑ ﻋﻥ ﺍﻝﻌﻤل‪ .‬ﻭﻴﺠﺏ ﺍﻝﻤﺭﺍﺠﻌﺔ ﺍﻝﺩﺍﺌﻤﺔ ﻝﺘﻠﻙ ﺍﻵﻝﻴﺎﺕ ﻭﺨﻁﻁ ﺍﻝﺩﻋﻡ ﺍﻻﺤﺘﻴـﺎﻁﻲ‬
‫ﻭﺍﻝﺘﺄﻜﺩ ﻤﻥ ﻤﻼﺀﻤﺘﻬﺎ ﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺒﻨﻙ ﺍﻝﺤﺎﻝﻴﺔ ﻭﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﻋﻤﻠﻪ‪ ،‬ﻜﻤﺎ ﻻ ﺒﺩ ﻤﻥ ﺍﺨﺘﻴﺎﺭ ﻫﺫﻩ ﺍﻵﻝﻴﺎﺕ ﻭﺍﻝﺨﻁـﻁ ﺒﺸـﻜل‬
‫ﺩﻭﺭﻱ ﻝﻠﺘﺄﻜﺩ ﻤﻥ ﺃﻥ ﺍﻝﺒﻨﻙ ﺴﻭﻑ ﻴﻜﻭﻥ ﻗﺎﺩﺭﹰﺍ ﻋﻠﻰ ﺘﻨﻔﻴﺫ ﺍﻝﺨﻁﻁ ﺒﺸﻜل ﻤﻨﺎﺴﺏ ﻓﻲ ﺤﺎل ﺤﺼـﻭل ﺨﻠـل ﻗـﻭﻱ ﻓـﻲ‬
‫ﺍﻝﻌﻤل‪.xxv‬‬
‫‪ -‬ﺍﻝﻤﺒﺩﺃ ﺍﻝﺜﺎﻤﻥ ‪ :‬ﻤﻁﺎﻝﺒﺔ ﺍﻝﺒﻨﻭﻙ ﺒﺘﻭﻓﻴﺭ ﺇﻁﺎﺭ ﻓﻌﺎل ﻹﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺤﻴﺙ ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﺴﻠﻁﺔ ﺍﻝﺭﻗﺎﺒﻴﺔ ﺃﻥ ﺘﻁﻠﺏ‬
‫ﻤﻥ ﻜﺎﻓﺔ ﺍﻝﺒﻨﻭﻙ ﺒﻐﺽ ﺍﻝﻨﻅﺭ ﻋﻥ ﺤﺠﻤﻬﺎ ﺇﻋﺩﺍﺩ ﻭﺍﻋﺘﻤﺎﺩ ﺇﻁﺎﺭ ﻓﻌﺎل ﻝﺘﺤﺩﻴﺩ ﻭﺘﻘﻴﻴﻡ ﻭﺭﺼﺩ ﻭﻀﺒﻁ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸـﻐﻴﻠﻴﺔ‬
‫ﺒﻤﺎ ﻴﺤﻘﻕ ﺍﻝﺘﺨﻔﻴﻑ ﻤﻥ ﺤﺩﺓ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﺘﻲ ﻗﺩ ﻴﺘﻌﺭﺽ ﻝﻬﺎ ﺍﻝﺒﻨﻙ ﺒﺴﺒﺒﻬﺎ‪ ،‬ﻋﻠﻰ ﺃﻥ ﻴﻜﻭﻥ ﻫﺫﺍ ﺍﻹﻁﺎﺭ ﺠﺯﺀ ﻤـﻥ ﻤـﻨﻬﺞ‬
‫ﺸﺎﻤل ﻹﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺒﺸﻜل ﻋﺎﻡ‪.‬‬
‫‪-‬ﺍﻝﻤﺒﺩﺃ ﺍﻝﺘﺎﺴﻊ‪ :‬ﺘﻘﻴﻴﻡ ﺴﻴﺎﺴﺎﺕ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺨﺎﺼﺔ ﺒﺈﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻋﻠﻰ ﺍﻝﻤﺭﺍﻗﺒﻴﻥ ﺃﻥ ﻴﻘﻭﻤـﻭﺍ ﺒﺸـﻜل‬
‫ﻤﺒﺎﺸﺭ ﺃﻭ ﻏﻴﺭ ﻤﺒﺎﺸﺭ ﺒﺘﻨﻅﻴﻡ ﺘﻘﻴﻴﻤﺎﺕ ﻤﺴﺘﻘﻠﺔ ﻭﺒﺼﻔﺔ ﺩﻭﺭﻴﺔ ﻝﻼﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ‪ ،‬ﻭﺍﻝﺴﻴﺎﺴﺎﺕ ﻭﺍﻝﺨﻁـﻭﺍﺕ ﻭﺍﻝﻤﻤﺎﺭﺴـﺎﺕ‬
‫ﺍﻝﻤﻁﺒﻘﺔ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪ ،‬ﻜﻤﺎ ﻴﻁﻠﺏ ﻤﻥ ﺍﻝﻤﺭﺍﻗﺒﻴﻥ ﺍﻝﺘﺄﻜﺩ ﻤﻥ ﻭﺠﻭﺩ ﺁﻝﻴﺔ ﻤﻨﺎﺴﺒﺔ ﻝﻠﺘﻘﺎﺭﻴﺭ ﻭﺃﻥ ﺘﻜـﻭﻥ ﺫﺍﺕ‬
‫ﻜﻔﺎﺀﺓ ﻋﺎﻝﻴﺔ ﺒﺸﻜل ﻴﻀﻤﻥ ﺍﻁﻼﻋﻬﻡ ﻭﺇﻋﻼﻤﻬﻡ ﺒﺎﻝﺘﻁﻭﺭﺍﺕ ﺍﻝﺘﻲ ﺘﺤﺩﺙ ﻓﻲ ﺍﻝﺒﻨﻭﻙ‪.‬‬
‫‪-‬ﺍﻝﻤﺒﺩﺃ ﺍﻝﻌﺎﺸﺭ‪ :‬ﺍﻹﻓﺼﺎﺡ ﻤﻥ ﻗﺒل ﺍﻝﺒﻨﻭﻙ ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﺒﻨﻙ ﺃﻥ ﻴﻘﻭﻡ ﺒﺎﻹﻓﺼﺎﺡ ﺍﻝﻜﺎﻓﻲ ﻝﻠﺠﻤﻬﻭﺭ ﺤﺘﻰ ﻴﺘﻤﻜﻥ ﺍﻝﻤﺘﻌﺎﻤﻠﻴﻥ ﻓﻲ‬
‫ﺍﻝﺴﻭﻕ ﺍﻝﻤﺼﺭﻓﻴﺔ ﻤﻥ ﺍﻝﻘﻴﺎﻡ ﺒﺘﻘﻴﻴﻡ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﺘﻲ ﻗﺩ ﻴﺘﻌﺭﺽ ﻝﻬﺎ ﻭﺠـﻭﺩﺓ ﺇﺩﺍﺭﺘﻬـﺎ‪ .‬ﻓﺎﻹﻓﺼـﺎﺡ ﺍﻝـﺩﻭﺭﻱ‬
‫ﻭﺍﻝﻤﺴﺘﻤﺭ ﻝﻠﻤﻌﻠﻭﻤﺎﺕ ﺫﺍﺕ ﺍﻝﻌﻼﻗﺔ ﺒﺎﻝﺒﻨﻭﻙ ﻴﺅﺩﻱ ﺇﻝﻰ ﺘﺤﺴﻴﻥ ﺍﻻﻨﻀﺒﺎﻁ ﺍﻝﺴﻭﻗﻲ ﻭﺍﻝﺫﻱ ﻴﺯﻴﺩ ﻓﻌﺎﻝﻴـﺔ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨـﺎﻁﺭ‪،‬‬
‫ﻭﻴﺠﺏ ﺃﻥ ﻴﺘﻨﺎﺴﺏ ﻤﺴﺘﻭﻯ ﺍﻹﻓﺼﺎﺡ ﻤﻊ ﻤﺴﺘﻭﻯ ﻭﺤﺠﻡ ﺍﻝﻤﺨﺎﻁﺭ ﻭﻤﻊ ﺩﺭﺠﺔ ﺘﻁﻭﺭ ﻭﺘﻌﻘﻴﺩ ﻋﻤﻠﻴﺎﺕ ﻭﺃﻨﺸﻁﺔ ﺍﻝﺒﻨﻙ‪.xxvi‬‬

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‫_______________________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﺜﺎﻨﻴﺎ‪ -‬ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﻤﻴﺩﺍﻨﻴﺔ‪:‬‬

‫‪ -1‬ﺍﻝﻤﺠﺎل ﺍﻝﻤﻜﺎﻨﻲ‪ :‬ﺘﻡ ﺘﻁﺒﻴﻕ ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﻤﻴﺩﺍﻨﻴﺔ ﻭﺘﻭﺯﻴﻊ ﺍﻻﺴﺘﺒﺎﻨﺎﺕ ﻋﻠﻰ ﻋﻴﻨﺔ ﻤﻥ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺘﻲ ﺘﻨﺸﻁ ﻓﻲ ﻜل ﻤﻥ ﻭﻻﻴﺘﻲ‬
‫ﻏﺭﺩﺍﻴﺔ ﻭ ﺍﻷﻏﻭﺍﻁ ﻭﻜﺎﻨﺕ ﻋﻠﻰ ﺍﻝﺘﻭﺍﻝﻲ‪ :‬ﺍﻝﺒﻨﻙ ﺍﻝﺨﺎﺭﺠﻲ ﺍﻝﺠﺯﺍﺌﺭﻱ ‪،‬ﺍﻝﻘﺭﺽ ﺍﻝﺸﻌﺒﻲ ﺍﻝﺠﺯﺍﺌﺭﻱ ﻭﺒﻨﻙ ﺍﻝﺘﻨﻤﻴﺔ ﺍﻝﻤﺤﻠﻴﺔ ﻓﻲ‬
‫ﻜل ﻤﻥ ﻏﺭﺩﺍﻴﺔ ﻭ ﺍﻷﻏﻭﺍﻁ‪ ،‬ﻭ ﺍﻝﺒﻨﻙ ﺍﻝﻭﻁﻨﻲ ﺍﻝﺠﺯﺍﺌﺭﻱ ‪ ،‬ﺒﻨﻙ ﺍﻝﻔﻼﺤﺔ ﻭ ﺍﻝﺘﻨﻤﻴﺔ ﺍﻝﺭﻴﻔﻴﺔ ﻭ ﺍﻝﺸـﺭﻜﺔ ﺍﻝﻌﺎﻤـﺔ ﺍﻝﺠﺯﺍﺌﺭﻴـﺔ‬
‫)ﺴﻭﺴﻴﺘﻲ ﺠﻨﺭﺍل ﺍﻝﺠﺯﺍﺌﺭ( ﺒﻐﺭﺩﺍﻴﺔ‪،‬‬
‫‪ -2‬ﺍﻝﻤﺠﺎل ﺍﻝﺯﻤﻨﻲ‪:‬ﺘﺭﺍﻭﺤﺕ ﺤﺩﻭﺩ ﺩﺭﺍﺴﺘﻨﺎ ﺒﻴﻥ ﺍﻝﻔﺘﺭﺓ ﻤﻥ ‪ 2013/12/18‬ﺇﻝﻰ ﺍﻝﻔﺘﺭﺓ ‪ 2014/06/20‬ﻭﺍﻝﺘﻲ ﺘ ‪‬ﻡ ﺨﻼﻫـﺎ‬
‫ﺇﺒﺭﺍﻡ ﻋﺩﺓ ﻤﻭﺍﻋﻴﺩ ﻭﻝﻘﺎﺀﺍﺕ ﻤﻊ ﻤﺴﺅﻭﻝﻲ ﺍﻝﺒﻨﻭﻙ‪.‬‬
‫‪ -3‬ﻤﺠﺘﻤﻊ ﺍﻝﺩﺭﺍﺴﺔ‪ :‬ﺘﻜﻭ‪‬ﻥ ﻤﻥ ﺠﻤﻴﻊ ﻤﻭﻅﻔﻲ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺴـﺘﺔ‪، SGA ، BADR ، BNA ، CPA ، BDL ، BEA ،‬‬
‫ﺤﻴﺙ ﺘﻔﺎﻭﺘﺕ ﻋﺩﺩ ﺍﻻﺴﺘﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﻭﺯﻋﺔ ﻤﻥ ﺒﻨﻙ ﺇﻝﻰ ﺁﺨﺭ ﻭ ﺫﻝﻙ ﻋﻠﻰ ﺤﺴﺏ ﻤﺩﻯ ﺘﺠﺎﻭﺏ ﺍﻝﻤﻭﻅﻔﻴﻥ ﻓﻲ ﻫﺫﻩ ﺍﻝﺒﻨـﻭﻙ ﻭ‬
‫ﺍﻝﻤﺴﺅﻭﻝﻴﻥ‪ ،‬ﻭ ﻓﻲ ﻨﻬﺎﻴﺔ ﺍﻝﻤﻁﺎﻑ ﺒﻠﻎ ﻤﺠﻤﻭﻉ ﺍﻻﺴﺘﺒﻴﺎﻨﺎﺕ ﺍﻝﻤﻭﺯﻋﺔ )‪ (75‬ﺍﺴﺘﺒﺎﻥ‪ ،‬ﺍﺴﺘﺭﺠﻌﻨﺎ ﻤﻨﻬﺎ )‪(59‬ﻭ ﻜـﺎﻥ ﻫﻨـﺎﻙ‬
‫)‪ (53‬ﺍﺴﺘﺒﻴﺎﻥ ﺨﺎﻀﻌﺔ ﻝﻠﺘﺤﻠﻴل ﺃﻱ ﻤﺎ ﻨﺴﺒﺘﻪ )‪ ، .(%70,66‬ﺤﻴﺙ ﺃﻥ ﻫﺩﻑ ﺍﻝﺩﺭﺍﺴﺔ ﻫﻭ ﻋﺭﺽ ﻨﺘﺎﺌﺞ ﺍﻝﺘﺤﻠﻴل ﺍﻹﺤﺼﺎﺌﻲ‪،‬‬
‫ﺍﻝﺘﻲ ﺃﻓﺭﺯﻫﺎ ﺍﺴﺘﺨﺩﺍﻡ ﺒﺭﻨﺎﻤﺞ ‪ SPSS‬ﺍﻹﺤﺼﺎﺌﻲ‪،‬‬

‫‪ -4‬ﺃﺩﻭﺍﺕ ﺍﻝﺩﺭﺍﺴﺔ‪ :‬ﻝﻺﺠﺎﺒﺔ ﻋﻠﻰ ﺃﺴﺌﻠﺔ ﺍﻝﺩﺭﺍﺴﺔ ﻭﺍﺨﺘﺒﺎﺭ ﻓﺭﻀﻴﺎﺘﻬﺎ ﺘﻡ‪ :‬ﺘﺼﻤﻴﻡ ﺍﺴﺘﺒﻴﺎﻥ ﺒﻬﺩﻑ ﺠﻤﻊ ﺍﻝﺒﻴﺎﻨﺎﺕ ﻤـﻥ ﻋﻴﻨـﺔ‬
‫ﺍﻝﺩﺭﺍﺴﺔ‪ ،‬ﻫﺩﻓﻬﺎ ﻤﻌﺭﻓﺔ ﻤﺩﻯ ﺇﺩﺭﺍﻙ ﺇﺩﺍﺭﺍﺕ ﺍﻝﺒﻨﻭﻙ ﻝﻤﻌﻨﻰ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭ ﻜﺫﺍ ﻤﺩﻯ ﺍﻝﺘﺯﺍﻡ ﻫﺫﻩ ﺍﻝﺒﻨﻭﻙ ﺒﻘﻭﺍﻋـﺩ ﺇﺩﺍﺭﺓ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭﻗﺩ ﺘﻀﻤﻨﺕ ﺨﻤﺴﺔ ﻤﺤﺎﻭﺭ ﻭﻫﻲ ﻜﺎﻝﺘﺎﻝﻲ‪:‬‬
‫ﺍﻝﻤﺤﻭﺭ ﺍﻷﻭل‪ :‬ﻤﻌﻠﻭﻤﺎﺕ ﺸﺨﺼﻴﺔ ﻝﻠﻤﻭﻅﻑ‪ ،‬ﺍﻝﻤﺤﻭﺭ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﺒﻨـﻙ ﻭ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨـﺎﻁﺭ ﺍﻝﺘﺸـﻐﻴﻠﻴﺔ‪ ،‬ﺍﻝﻤﺤـﻭﺭ ﺍﻝﺜﺎﻝـﺙ‪:‬‬
‫ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪ ،‬ﺍﻝﻤﺤﻭﺭ ﺍﻝﺭﺍﺒﻊ‪ :‬ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪ ،‬ﺍﻝﻤﺤﻭﺭ ﺍﻝﺨـﺎﻤﺱ‪ :‬ﺭﺃﺱ‬
‫ﺍﻝﻤﺎل ﻭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ‪.‬‬
‫ﻜﻤﺎ ﺍﺤﺘﻭﻯ ﺍﻻﺴﺘﺒﻴﺎﻥ ﻋﻠﻰ ﺠﻤﻠﺔ ﻤﻥ ﺍﻷﺴﺌﻠﺔ ﺍﻝﻤﻔﺘﻭﺤﺔ ‪,‬‬
‫‪ -5‬ﺍﻷﺩﻭﺍﺕ ﺍﻹﺤﺼﺎﺌﻴﺔ ﺍﻝﻤﺴﺘﻌﻤﻠﺔ‪:‬ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺒﺭﻨﺎﻤﺞ‪ SPSS‬ﻻﺴﺘﺨﺭﺍﺝ ﺒﻌﺽ ﺍﻷﺴﺎﻝﻴﺏ ﺍﻹﺤﺼﺎﺌﻴﺔ ﻭﺍﻝﻤﺘﻤﺜﻠﺔ ﻓـﻲ‪:‬‬
‫ﺍﻝﺘﻜﺭﺍﺭ‪ ،‬ﺍﻝﻨﺴﺏ ﺍﻝﻤﺌﻭﻴﺔ‪ ،‬ﺍﻝﻤﺘﻭﺴﻁ ﺍﻝﺤﺴﺎﺒﻲ‪ ،‬ﺍﻻﻨﺤﺭﺍﻑ ﺍﻝﻤﻌﻴﺎﺭﻱ‪ ،‬ﺃﻝﻔﺎ ﻜﺭﻭﻨﺒﺎﺥ ‪.‬‬
‫ﻤﻘﻴﺎﺱ ﺍﻝﺘﺤﻠﻴل ‪ :‬ﺍﺴﺘﺨﺩﻤﻨﺎ ﻤﻘﻴﺎﺱ ﻝﻴﻜﺭﺕ ﺍﻝﺜﻼﺜﻲ ﻝﻺﺠﺎﺒﺔ ﻋﻠﻰ ﺍﻷﺴﺌﻠﺔ‪ ،‬ﻭﻗﺩ ﺘﻡ ﺍﺴـﺘﺨﺩﺍﻡ ﺍﻝﺘﻜـﺭﺍﺭ‪ ،‬ﺍﻝﻨﺴـﺏ ‪ ،‬ﺍﻝﻭﺴـﻁ‬
‫ﺍﻝﺤﺴﺎﺒﻲ ﻭ ﺍﻻﻨﺤﺭﺍﻑ ﺍﻝﻤﻌﻴﺎﺭﻱ‬

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‫______________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﺍﻝﺠﺩﻭل)‪ :(2-2‬ﻴﻭﻀﺢ ﻤﺘﻐﻴﺭﺍﺕ ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﻭﺍﺭﺩﺓ ﻓﻲ ﺍﻻﺴﺘﺒﻴﺎﻥ‬

‫ﺃﺭﻗﺎﻡ ﺍﻝﻌﻨﺎﺼﺭ‬
‫ﺍﻝﺭﻤﻭﺯ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ‬ ‫ﺍﻝﻤﺘﻐﻴ‪‬ﺭ‬ ‫ﺍﻝﻤﺤﻭﺭ‬
‫ﺍﻻﺴﺘﺒﻴﺎﻥ‬

‫ـــــــــــــــ‬ ‫ــــــــــ‬ ‫ﻤﻌﻠﻭﻤﺎﺕ ﺸﺨﺼﻴﺔ‬ ‫ﺍﻷﻭل‬

‫‪Q1 – Q5‬‬ ‫ﻤﻥ ‪5-1‬‬ ‫ﺍﻝﺒﻨﻙ ﻭ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬ ‫ﺍﻝﺜﺎﻨﻲ‬

‫ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ‬
‫‪Q6 – Q12‬‬ ‫ﻤﻥ ‪12 – 6‬‬ ‫ﺍﻝﺜﺎﻝﺙ‬
‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ‬
‫‪Q13 – Q18‬‬ ‫ﻤﻥ ‪18 – 13‬‬ ‫ﺍﻝﺭﺍﺒﻊ‬
‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫‪Q19 – Q22‬‬ ‫ﻤﻥ ‪22 – 19‬‬ ‫ﺭﺃﺱ ﺍﻝﻤﺎل ﻭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬ ‫ﺍﻝﺨﺎﻤﺱ‬

‫ﺍﻝﻤﺼﺩﺭ‪:‬ﻤﻥ ﺇﻋﺩﺍﺩ ﺍﻝﺒﺎﺤﺜﻴﻥ ‪.‬‬

‫‪ -6‬ﻤﻌﺎﻤل ﺍﻝﺜﺒﺎﺕ ﻭﺍﻝﻤﺼﺩﺍﻗﻴﺔ‪ :‬ﻝﻠﺘﺄﻜﺩ ﻤﻥ ﺜﺒﺎﺕ ﺃﺩﺍﺓ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺴﺘﺨﺩﻤﺔ ﻓﻲ ﺍﻝﺩﺭﺍﺴﺔ‪ ،‬ﻗﻤﻨﺎ ﺒﺎﺤﺘﺴﺎﺏ ﻤﻌﺎﻤل )ﺃﻝﻔﺎ ﻜﺭﻭﻨﺒﺎﺥ(‬
‫ﻥ ﻓﻲ ﺩﺭﺍﺴﺘﻨﺎ ﺃﺨﺘﺭﻨﺎ ﻋﻴﻨﺔ ﺘﺘﻜﻭﻥ ﻤﻥ ﺠﻤﻴﻊ ﻤﻭﻅﻔﻲ ﺍﻝﺒﻨﻭﻙ ﻤﺤل ﺍﻝﺩﺭﺍﺴﺔ‪:‬‬
‫ﻷﺒﻌﺎﺩ ﺍﻝﺩﺭﺍﺴﺔ‪ ،‬ﻋﻠﻤﺎ ﺃ ‪‬‬
‫ﻥ ﻤﻌﺎﻤل ﻭﻤﺴﺘﻭﻯ ﺍﻝﺜﺒﺎﺕ ﻜﺎﻥ ﺠﻴﺩﺍ ﻭﻓﻘـﺎ ﻝﻠﻤﻌـﺎﻴﻴﺭ ﺍﻹﺤﺼـﺎﺌﻴﺔ‬
‫ﻭﻓﻲ ﺍﻷﺨﻴﺭ ﺃﻅﻬﺭﺕ ﻨﺘﺎﺌﺞ ﺍﻝﺘﺤﻠﻴل ﺍﻹﺤﺼﺎﺌﻲ ﺃ ‪‬‬
‫ﺍﻝﻤﺘﻌﺎﺭﻑ ﻋﻠﻴﻬﺎ‪ ،‬ﺤﻴﺙ ﺒﻠﻐﺕ ﻗﻴﻤﺘﻪ ﻝﻠﻤﺤﻭﺭ ﺍﻝﺜﺎﻨﻲ ‪ 0,752 ، 0,725‬ﻝﻠﻤﺤﻭﺭ ﺍﻝﺜﺎﻝﺙ ‪ ،‬ﻝﻠﻤﺤﻭﺭ ﺍﻝﺭﺍﺒﻊ ‪ ، 0,607‬ﻭﺒﺎﻝﻨﺴﺒﺔ‬
‫ﻝﻠﻤﺤﻭﺭ ﺍﻝﺨﺎﻤﺱ ﻓﻘﺩ ﺒﻠﻐﺕ ﻗﻴﻤﺘﻪ ‪ ، 0,789‬ﻭ ﺒﺎﻝﻨﺴﺒﺔ ﻝﺠﻤﻠﺔ ﺍﻝﻤﺤﺎﻭﺭ ﻜﻜل ﻓﻘﺩ ﺒﻠﻐﺕ ﻗﻴﻤﺔ ﺃﻝﻔﺎ ﻜﺭﻭﻨﺒـﺎﺥ ‪ 0,890‬ﻭﻫـﻲ‬
‫ﻜﻠﻬﺎ ﻋﺒﺎﺭﺓ ﻋﻥ ﻤﺅﺸﺭﺍﺕ ﺠﻴﺩﺓ ﺘﺜﺒﺕ ﺩﺭﺠﺔ ﺍﻝﻤﺼﺩﺍﻗﻴﺔ ﻭﺍﻝﺜﺒﺎﺕ ‪.‬‬
‫‪ -7‬ﺘﺤﻠﻴل ﺍﻝﺒﻴﺎﻨﺎﺕ ﻭﻤﻨﺎﻗﺸﺔ ﺍﻝﻨﺘﺎﺌﺞ‪ :‬ﻤﻥ ﺨﻼل ﻫﺩﺍ ﺍﻝﻤﻁﻠﺏ ﺴﻴﺘﻡ ﺍﻝﺘﻁﺭﻕ ﻝﺘﺤﻠﻴل ﻭ ﻤﻨﺎﻗﺸﺔ ﺍﻝﻨﺘﺎﺌﺞ ﺍﻝﻤﺘﺤﺼل ﻋﻠﻴﻬﺎ ﻓـﻲ‬
‫ﺍﻝﺒﻨﻭﻙ ﺍﻝﺴﺕ‬
‫ﻥ ﺁﺭﺍﺀ ﺃﻓﺭﺍﺩ ﺍﻝﻌﻴﻨﺔ ﻓﻲ ﺍﻝﻔﻘﺭﺍﺕ ﺍﻷﺭﺒﻌﺔ ﺍﻷﻭﻝﻰ ﺇﻴﺠﺎﺒﻴﺔ‪ ،‬ﺤﻴﺙ‬
‫ﻴﺒﻴ‪‬ﻥ ﺍﻝﺠﺩﻭل ﺭﻗﻡ)‪ (3-2‬ﺘﺤﻠﻴل ﻓﻘﺭﺍﺕ ﺍﻝﻤﺤﻭﺭ ﺍﻝﺜﺎﻨﻲ ‪ ،‬ﺃ ‪‬‬
‫ﺍﻻﻨﺤﺭﺍﻑ‬ ‫ﺍﻝﺘﺭﺘﻴﺏ‬ ‫ﺍﻝﻤﺘﻭﺴﻁ‬ ‫ﻨﻌﻡ‬ ‫ﺇﻝﻰ ﺤﺩ ﻤﺎ‬ ‫ﻻ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬

‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬

‫‪0,85‬‬ ‫‪03‬‬ ‫‪2,45‬‬ ‫‪67,92%‬‬ ‫‪36‬‬ ‫‪9,43%‬‬ ‫‪05‬‬ ‫‪22,64%‬‬ ‫‪12‬‬ ‫‪Q1‬‬

‫‪0,88‬‬ ‫‪04‬‬ ‫‪2,40‬‬ ‫‪66,04%‬‬ ‫‪35‬‬ ‫‪7,55%‬‬ ‫‪04‬‬ ‫‪26,42%‬‬ ‫‪14‬‬ ‫‪Q2‬‬

‫‪0,71‬‬ ‫‪01‬‬ ‫‪2,92‬‬ ‫‪75,47%‬‬ ‫‪40‬‬ ‫‪11,32%‬‬ ‫‪06‬‬ ‫‪13,21%‬‬ ‫‪07‬‬ ‫‪Q3‬‬
‫‪0,75‬‬ ‫‪02‬‬ ‫‪2,58‬‬ ‫‪73,58%‬‬ ‫‪39‬‬ ‫‪%11,32‬‬ ‫‪06‬‬ ‫‪15,09%‬‬ ‫‪08‬‬ ‫‪Q4‬‬
‫‪1,01‬‬ ‫‪05‬‬ ‫‪2,21‬‬ ‫‪50,94%‬‬ ‫‪27‬‬ ‫‪18,87%‬‬ ‫‪10‬‬ ‫‪30,19%‬‬ ‫‪16‬‬ ‫‪Q5‬‬
‫‪2,51‬‬ ‫ﺍﻝﻤﺠﻤﻭﻉ‬

‫ﺍﻝﻤﺼﺩﺭ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬

‫ﻥ ﻨﺴﺏ ﺍﻝﻤﻭﺍﻓﻘﺔ ﻜﺎﻨﺕ ﺃﻜﺒﺭ ﻤﻥ ‪ ، % 60,00‬ﺤﻴﺙ ﻴﻭﺍﻓﻕ ﺃﻓﺭﺍﺩ ﺍﻝﻌﻴﻨﺔ ﻋﻠﻰ ﺃﻨﹼﻪ "ﻴﻭﺠﺩ ﻓﻲ ﺍﻝﺒﻨﻙ ﻜﻭﺍﺩﺭ ﻤﺅﻫﻠﺔ‬
‫ﺃ‪‬‬
‫ﻥ " ﻝـﺩﻯ‬
‫ﻭ ﻤﺼﺎﻝﺢ ﻤﺨﺘﺼﺔ ﻓﻲ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ " ﺒﻨﺴﺒﺔ ‪ %75,47‬ﻭ ﻤﺘﻭﺴـﻁ ﺤﺴـﺎﺒﻲ ‪ ، 2,92‬ﻭ ﻋﻠـﻰ ﺃ ‪‬‬
‫ﻥ"‬
‫ﺍﻝﻌﺎﻤﻠﻴﻥ ﺇﺤﺎﻁﺔ ﺒﺎﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭ ﻤﺎ ﻗﺩ ﻴﺘﺭﺘﺏ ﻋﻨﻬﺎ ﻤﻥ ﺨﺴﺎﺌﺭ " ﺒﻨﺴﺒﺔ ‪ %73,58‬ﻭﻤﺘﻭﺴـﻁ ‪ ، 2,58‬ﻭ ﺃ ‪‬‬
‫ﻫﻨﺎﻙ ﺩﺍﺌﺭﺓ ﺘﺨﺘﺹ ﺒﺈﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﻓﻲ ﺍﻝﺒﻨﻙ" ﺒﻨﺴﺒﺔ ﻭ ﻤﺘﻭﺴﻁ ‪ % 67,92‬ﻭ ‪ 2,45‬ﻋﻠﻰ ﺍﻝﺘﺭﺘﻴﺏ ‪ ،‬ﻜﻤﺎ ﻴﻭﺍﻓﻘﻭﻥ ﻋﻠﻰ‬
‫ﻥ ﺍﻝﺒﻨﻙ ﻴﻭﻓﹼﺭ ﻤﺼﻠﺤﺔ ﻤﺨﺘﺼﺔ ﻝﺩﺭﺍﺴﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ " ﺒﻨﺴﺒﺔ ‪ %66,04‬ﻭ ﻤﺘﻭﺴﻁ ‪ .2,40‬ﻭ ﺘﺄﺘﻲ ﻓﻲ ﺍﻷﺨﻴﺭ‬
‫"ﺃ‪‬‬
‫ﻋﺒﺎﺭﺓ " ﻫل ﻴﻘﻭﻡ ﺍﻝﺒﻨﻙ ﺒﺘﻜﻭﻴﻥ ﻋﺎﻤﻠﻴﻪ ﺍﻝﻤﺴﺅﻭﻝﻴﻥ ﻋﻥ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸـﻐﻴﻠﻴﺔ" ﺒﻨﺴﺒﺔ ‪ % 50,94‬ﻭ ﻤﺘﻭﺴﻁ ‪2,21‬‬
‫‪.‬ﺤﻴﺙ ﺍﺨﺘﻠﻑ ﺃﻓﺭﺍﺩ ﺍﻝﻌﻴﻨﺔ ﺤﻭل ﻤﺩﻯ ﺘﻜﻭﻴﻥ ﻝﻠﺒﻨﻭﻙ ﻤﻤﺎ ﻴﺠﻌﻠﻬﺎ ﺘﻤﻴل ﻝﻠﺤﻴﺎﺩ ‪.‬‬

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‫_______________________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﺠﺩﻭل ﺭﻗﻡ )‪ :(4-2‬ﺠﺩﻭل ﺍﻝﻨﺘﺎﺌﺞ ﻝﻠﻤﺤﻭﺭ ﺍﻝﺜﺎﻝﺙ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬

‫ﺍﻻﻨﺤﺭﺍﻑ‬ ‫ﺍﻝﺘﺭﺘﻴﺏ‬ ‫ﺍﻝﻤﺘﻭﺴﻁ‬ ‫ﻨﻌﻡ‬ ‫ﺇﻝﻰ ﺤﺩ ﻤﺎ‬ ‫ﻻ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬

‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬
‫‪0,84‬‬ ‫‪03‬‬ ‫‪2 ,42‬‬ ‫‪64,15%‬‬ ‫‪34‬‬ ‫‪13,21%‬‬ ‫‪07‬‬ ‫‪22,64%‬‬ ‫‪12‬‬ ‫‪Q6‬‬
‫‪0,75‬‬ ‫‪02‬‬ ‫‪2,53‬‬ ‫‪67,62%‬‬ ‫‪36‬‬ ‫‪16,98%‬‬ ‫‪09‬‬ ‫‪15,09%‬‬ ‫‪08‬‬ ‫‪Q7‬‬
‫‪0,62‬‬ ‫‪01‬‬ ‫‪2,64‬‬ ‫‪71,70%‬‬ ‫‪38‬‬ ‫‪20,75%‬‬ ‫‪11‬‬ ‫‪7,55%‬‬ ‫‪04‬‬ ‫‪Q8‬‬
‫‪0,85‬‬ ‫‪05‬‬ ‫‪2,34‬‬ ‫‪58,49%‬‬ ‫‪31‬‬ ‫‪16,98%‬‬ ‫‪09‬‬ ‫‪24,53%‬‬ ‫‪13‬‬ ‫‪Q9‬‬
‫‪0,81‬‬ ‫‪04‬‬ ‫‪2,36‬‬ ‫‪56,60%‬‬ ‫‪30‬‬ ‫‪22,64%‬‬ ‫‪12‬‬ ‫‪20,75%‬‬ ‫‪11‬‬ ‫‪Q10‬‬
‫‪0,83‬‬ ‫‪07‬‬ ‫‪2,19‬‬ ‫‪45,28%‬‬ ‫‪24‬‬ ‫‪28,30%‬‬ ‫‪15‬‬ ‫‪26,42%‬‬ ‫‪14‬‬ ‫‪Q11‬‬
‫‪0,85‬‬ ‫‪06‬‬ ‫‪2,36‬‬ ‫‪56,60%‬‬ ‫‪30‬‬ ‫‪18,87%‬‬ ‫‪10‬‬ ‫‪24,53%‬‬ ‫‪13‬‬ ‫‪Q12‬‬
‫‪2,39‬‬ ‫ﺍﻝﻤﺠﻤﻭﻉ‬

‫ﺍﻝﻤﺼﺩﺭ ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬

‫ﻥ ﺁﺭﺍﺀ ﺃﻓﺭﺍﺩ ﺍﻝﻌﻴﻨﺔ ﻤﺎﻝﺕ ﻝﻺﻴﺠﺎﺒﻴﺔ ﻭ ﺍﻝﻤﻭﺍﻓﻘـﺔ ﺒﺎﻝﻨﺴـﺒﺔ ﻝﻠﻔﻘـﺭﺍﺕ‬
‫ﻤﻥ ﺨﻼل ﻨﺘﺎﺌﺞ ﺍﻝﺠﺩﻭل ﺭﻗﻡ )‪ (4-2‬ﻨﻼﺤﻅ ﺃ ‪‬‬
‫ﺍﻝﺜﻼﺜﺔ ﺍﻷﻭﻝﻰ ﻜﻭﻨﻬﺎ ﺤﺼﻠﺕ ﻋﻠﻰ ﻨﺴﺏ ﻤﻭﺍﻓﻘﺔ ﺒﻨﺴﺒﺔ ﺃﻜﺒﺭ ﻤﻥ ‪ ، % 60,00‬ﺤﻴﺙ ﻭﺍﻓﻘﺕ ﺍﻝﻌﻴﻨﺔ ﺍﻝﻌﺒـﺎﺭﺓ " ﺃﺜﻨـﺎﺀ ﺇﺩﺍﺭﺓ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻴﺘﻡ ﺍﺘﹼﺒﺎﻉ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﻤﻌﻴ‪‬ﻨﺔ" ﻋﻠﻰ ﻨﺴﺒﺔ ‪ %64,15‬ﺒﻤﺘﻭﺴﻁ ﺤﺴﺎﺒﻲ ‪، 2 ,42‬‬
‫ﻭ ﻋﻠﻰ " ﺘﺸﻤل ﺍﻻﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺘﺤﺩﻴﺩ ﻭﺘﻌﺭﻴﻑ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﺘﻲ ﻴﻭﺍﺠﻬﻬـﺎ ﺍﻝﺒﻨـﻙ" ﺒﻨﺴـﺒﺔ ‪ %67,62‬ﻭ‬
‫ﺒﻤﺘﻭﺴﻁ ﺤﺴﺎﺒﻲ ‪، 2,53‬ﻭ ﻋﻠﻰ ﺍﻝﻌﺒﺎﺭﺓ " ﻴﻭﺠﺩ ﻓﺼل ﻝﻠﻤﻬﺎﻡ ﻭﺍﻝﻤﺴﺅﻭﻝﻴﺎﺕ ﺒﻴﻥ ﻤﺭﺍﻗﺒﺔ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل ﻭﺒﻴﻥ ﺍﻝﺠﻬـﺎﺕ‬
‫ﺍﻝﻤﻨﻔﺫﺓ ﻝﻠﻌﻤل ﻭﺍﻝﻤﻬﺎﻡ ﺍﻝﻤﺴﺎﻨﺩﺓ" ﻭ ﺫﻝﻙ ﺒﻨﺴﺒﺔ ‪ %71,70‬ﻭ ﻤﺘﻭﺴﻁ ‪. 2,64‬‬
‫ﺃﻤ‪‬ﺎ ﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﻔﻘﺭﺍﺕ ﺍﻷﺭﺒﻌﺔ ﺍﻷﺨﻴﺭﺓ ﻓﻜﺎﻨﺕ ﺁﺭﺍﺀ ﺍﻝﻌﻴﻨﺔ ﻤﺨﺘﻠﻔﺔ ﻭ ﻤﺎﻝﺕ ﻝﻠﺤﻴﺎﺩﻴﺔ ﺃﻜﺜﺭ ﻤﻨﻪ ﻝﻠﻤﻭﺍﻓﻘﺔ ﺤﻴﺙ ﺃّﻥ ﻨﺴﺏ‬
‫ﺍﻝﻤﻭﺍﻓﻘﺔ ﺘﻘل ﻋﻥ ‪ ،%60,00‬ﻜﻭﻥ ﺍﻝﻨﺴﺏ ﺒﻴﻥ ﺍﻝﻤﻭﺍﻓﻘﺔ ﻭ ﺍﻝﺭﻓﺽ ﻭ ﺍﻝﺤﻴﺎﺩ ﻜﺎﻨﺕ ﺒﺩﺭﺠﺎﺕ ﻤﺘﻔﺎﻭﺘﺔ ‪ ،‬ﺤﻴﺙ ﺤﺼﻠﺕ ﺍﻝﻌﺒﺎﺭﺓ‬
‫" ﻫﻨﺎﻙ ﺃﻨﻅﻤﺔ ﺘﺴﻤﺢ ﺒﺎﻨﺘﻘﺎل ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﺒﺴﻬﻭﻝﺔ ﺒﻴﻥ ﻤﺼﺎﻝﺢ ﺇﺩﺍﺭﺓ ﻤﺨﺘﻠﻑ ﺍﻝﻤﺨﺎﻁﺭ ) ﺘﺸﻐﻴﻠﻴﺔ ‪،‬ﺍﺌﺘﻤﺎﻥ‪ ،‬ﺴﻭﻕ(" ﻋﻠﻰ ﻨﺴﺒﺔ‬
‫ﻤﻭﺍﻓﻘﺔ ﺒـ ‪ %58,49‬ﻭ ﻤﺘﻭﺴﻁ ‪ ، 2,34‬ﺃﻤ‪‬ﺎ ﺍﻝﻌﺒﺎﺭﺘﻴﻥ " ﻴﻌﺩ ﺍﻝﺒﻨﻙ ﺨﻁﻁ ﻁﻭﺍﺭﺉ ﻝﻤﻭﺍﺠﻬﺔ ﺃﻱ ﺤﺩﺙ ﻗﺩ ﻴﺘﺴـﺒﺏ ﻓـﻲ‬
‫ﺘﻭﻗﻑ ﺃﻨﺸﻁﺔ ﺃﻭ ﺨﺩﻤﺎﺕ ﻤﻌﻴ‪‬ﻨﺔ ﺃﻭ ﺍﻝﻌﻤل ﻜﻜل" ﻭ " ﻴﺘﻡ ﺇﺠﺭﺍﺀ ﻤﺭﺍﺠﻌﺔ ﻭﺘﻁﻭﻴﺭ ﺍﻝﺴﻴﺎﺴﺎﺕ ﻭﺍﻻﺴـﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﻭﺇﺠـﺭﺍﺀﺍﺕ‬
‫ﺍﻝﻌﻤل ﺒﺸﻜل ﻴﺴﻤﺢ ﺒﻤﻭﺍﻜﺒﺔ ﺍﻝﺘﻐﻴﺭﺍﺕ" ﻜﺎﻨﺕ ﻨﺴﺒﺔ ﺍﻝﻤﻭﺍﻓﻘﺔ ﺒـ ‪ %56,60‬ﻭ ﻤﺘﻭﺴﻁ ‪ .2,36‬ﻝﺘﺄﺘﻲ ﻓﻲ ﺍﻷﺨﻴﺭ ﺍﻝﻌﺒﺎﺭﺓ‬
‫" ﺨﻁﻁ ﺍﻝﻁﻭﺍﺭﺉ ﺍﻝﻤﺩﺭﻭﺴﺔ ﻤﻥ ﺍﻝﺒﻨﻙ ﺘﺸﻤل ﻜﺎﻓﺔ ﺍﻝﻤﺨﺎﻁﺭ" ﺒﺄﻗل ﻨﺴﺒﺔ ﻤﻭﺍﻓﻘﺔ ‪ % 45,28‬ﻭﺒﻤﺘﻭﺴﻁ ‪.2,19‬‬
‫ﺠﺩﻭل ﺭﻗﻡ )‪ :(5-2‬ﺠﺩﻭل ﺍﻝﻨﺘﺎﺌﺞ ﻝﻠﻤﺤﻭﺭ ﺍﻝﺭﺍﺒﻊ ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫ﺍﻻﻨﺤﺭﺍﻑ‬ ‫ﺍﻝﺘﺭ‬ ‫ﺍﻝﻤﺘﻭﺴﻁ‬ ‫ﻨﻌﻡ‬ ‫ﺇﻝﻰ ﺤﺩ ﻤﺎ‬ ‫ﻻ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬
‫ﺘﻴﺏ‬ ‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬
‫‪0,72‬‬ ‫‪02‬‬ ‫‪2,58‬‬ ‫‪71,70%‬‬ ‫‪38‬‬ ‫‪%15,09‬‬ ‫‪08‬‬ ‫‪%13,21‬‬ ‫‪07‬‬ ‫‪Q13‬‬
‫‪0,80‬‬ ‫‪05‬‬ ‫‪2,47‬‬ ‫‪66,04%‬‬ ‫‪35‬‬ ‫‪%15,09‬‬ ‫‪08‬‬ ‫‪18,87%‬‬ ‫‪10‬‬ ‫‪Q14‬‬
‫‪0,64‬‬ ‫‪03‬‬ ‫‪2,57‬‬ ‫‪64,15%‬‬ ‫‪34‬‬ ‫‪28,3%‬‬ ‫‪15‬‬ ‫‪7,55%‬‬ ‫‪04‬‬ ‫‪Q15‬‬
‫‪0,70‬‬ ‫‪04‬‬ ‫‪2,51‬‬ ‫‪62,26%‬‬ ‫‪33‬‬ ‫‪26,42%‬‬ ‫‪14‬‬ ‫‪11,32%‬‬ ‫‪06‬‬ ‫‪Q16‬‬
‫‪0,65‬‬ ‫‪01‬‬ ‫‪2,66‬‬ ‫‪75,47%‬‬ ‫‪40‬‬ ‫‪%15,09‬‬ ‫‪08‬‬ ‫‪9,43%‬‬ ‫‪05‬‬ ‫‪Q17‬‬
‫‪0,77‬‬ ‫‪06‬‬ ‫‪2,28‬‬ ‫‪47,17%‬‬ ‫‪25‬‬ ‫‪33,96%‬‬ ‫‪18‬‬ ‫‪%18,87‬‬ ‫‪10‬‬ ‫‪Q18‬‬
‫‪2,51‬‬ ‫ﺍﻝﻤﺠﻤﻭﻉ‬
‫ﺍﻝﻤﺼﺩﺭ ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬
‫ﻥ ﺁﺭﺍﺀ ﺃﻓﺭﺍﺩ ﺍﻝﻌﻴﻨﺔ ﻓﻲ ﺍﻝﻔﻘﺭﺍﺕ ﺍﻝﺨﻤﺴﺔ ﺍﻷﻭﻝـﻰ ﺇﻴﺠﺎﺒﻴـﺔ‪،‬‬
‫ﻴﺒﻴ‪‬ﻥ ﺍﻝﺠﺩﻭل )‪ (5-2‬ﺘﺤﻠﻴل ﻓﻘﺭﺍﺕ ﺍﻝﻤﺤﻭﺭ ﺍﻝﺭﺍﺒﻊ ‪ ،‬ﺃ ‪‬‬
‫ﻥ ﻨﺴﺏ ﺍﻝﻤﻭﺍﻓﻘﺔ ﻜﺎﻨﺕ ﺃﻜﺒﺭ ﻤﻥ ‪ ، % 60,00‬ﺤﻴﺙ ﻴﻭﺍﻓﻕ ﺃﻓﺭﺍﺩ ﺍﻝﻌﻴﻨﺔ ﻋﻠﻰ ﺃﻨﹼﻪ " ﻴﺘﻡ ﻤﺭﺍﺠﻌﺔ ﺍﻷﻨﺸﻁﺔ ﺍﻝﻴﻭﻤﻴـﺔ‬
‫ﺤﻴﺙ ﺃ ‪‬‬
‫ﻥ " ﻫﻴﻜـل ﺇﺩﺍﺭﺓ‬
‫ﻤﻥ ﻗﺒل ﺠﻬﺎﺕ ﺭﻗﺎﺒﻴﺔ ﻏﻴﺭ ﺍﻝﺘﻲ ﺘﻨﻔﺫﻫﺎ " ﺒﻨﺴﺒﺔ ‪ % 71,70‬ﻭ ﺒﻤﺘﻭﺴﻁ ﺤﺴـﺎﺒﻲ ‪ ، 2,58‬ﻭ ﻋﻠـﻰ ﺃ ‪‬‬
‫ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل ﻴﺨﻀﻊ ﻝﻭﻅﻴﻔﺔ ﺘﺩﻗﻴﻕ ﺩﺍﺨﻠﻲ ﻓﻌﺎﻝﺔ ﻭﺸﺎﻤﻠﺔ ﻭﻤﺴﺘﻘﻠﺔ ﻭﺘﻨﻔﺫ ﻤﻥ ﻗﺒل ﻤﻭﻅﻔﻴﻥ ﺃﻜﻔﺎﺀ ﻭﻤـﺩﺭﺒﻴﻥ ﺒﺸـﻜل‬

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‫______________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﻥ " ﻜل ﻭﺤﺩﺓ ﻓﻲ ﺍﻝﺒﻨﻙ ﺘﻘﻭﻡ ﺒﺘﻭﺜﻴﻕ ﻭﻜﺘﺎﺒﺔ ﻜل ﺨﻁﺄ ﻭﺇﺒﻼﻍ ﺍﻝﻤـﺩﻗﻕ‬

‫ﻤﻼﺌﻡ" ﺒﻨﺴﺒﺔ ‪ % 66,04‬ﻭ ﻤﺘﻭﺴﻁ ‪ ،2,47‬ﻜﻤﺎ ﺃ ‪‬‬
‫ﺍﻝﺩﺍﺨﻠﻲ ﻝﺘﺤﺩﻴﺩ ﺃﻫﻤﻴﺘﻪ" ﺒـ ‪ % 64,15‬ﻭ ﺍﻝﻤﺘﻭﺴﻁ ‪ ، 2,57‬ﻜﻤﺎ ﻴﻭﺍﻓﻘﻭﻥ ﻋﻠﻰ "ﺃ ‪‬‬
‫ﻥ ﺴﻠﻁﺔ ﺍﻝﻨﻘﺩ ﺘﻔﺭﺽ ﺘﻌﻠﻴﻤـﺎﺕ ﻤـﻥ‬
‫ﺸﺄﻨﻬﺎ ﺘﻭﻓﻴﺭ ﺇﻁﺎﺭ ﻓﻌ‪‬ﺎل ﻝﺘﺤﺩﻴﺩ ﻭﺘﻘﻴﻴﻡ ﻭ ﻀﺒﻁ ﺍﻝﻤﺨﺎﻁﺭ ﺒﺸﻜل ﻋﺎﻡ ﻭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﺸﻜل ﺨﺎﺹ " ﺒﻨﺴﺒﺔ ‪62,26‬‬
‫‪ %‬ﻭ ﻤﺘﻭﺴﻁ ‪، 2,51‬‬
‫ﻭ ﻋﻠﻰ ﺍﻝﻌﺒﺎﺭﺓ " ﻴﺘﻡ ﺭﻓﻊ ﺘﻘﺎﺭﻴﺭ ﺩﻭﺭﻴﺔ ﻝﺴﻠﻁﺔ ﺍﻝﻨﻘﺩ ﺤﻭل ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﺍﻝﺒﻨﻙ‪ ،‬ﻭﻤﺩﻯ ﺍﻻﻤﺘﺜﺎل ﻝﻠﻘﻭﺍﻨﻴﻥ‬
‫ﻭﺍﻝﺘﻌﻠﻴﻤﺎﺕ" ﺒﺎﻝﻨﺴﺒﺔ ‪ % 75,47‬ﻭ ‪.2,66‬‬
‫ﺒﻴﻨﻤﺎ ﺘﺒﺎﻴﻨﺕ ﺁﺭﺍﺀ ﺃﻓﺭﺍﺩ ﺍﻝﻌﻴﻨﺔ ﻭ ﻜﺎﻨﺕ ﺤﻴﺎﺩﻴﺔ ﺃﻜﺜﺭ ﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﻌﺒﺎﺭﺓ " ﻴﻘﻭﻡ ﺍﻝﺒﻨﻙ ﺒﺎﻹﻓﺼﺎﺡ ﺍﻝﻜﺎﻓﻲ ﻝﻠﺠﻤﻬﻭﺭ ﻋـﻥ‬
‫ﺍﻹﻁﺎﺭ ﺍﻝﻌﺎﻡ )ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ( ﻹﺩﺍﺭﺓ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل" ﺤﻴﺙ ﻜﺎﻨﺕ ﻨﺴﺒﺔ ﺍﻝﻤﻭﺍﻓﻘﺔ ﻋﻠﻴﻬﺎ ﺒـ ‪ % 47,17‬ﻭ ﻫﻲ ﺃﻗـل ﻤـﻥ‬
‫‪.% 60,00‬‬
‫ﺠﺩﻭل ﺭﻗﻡ )‪ :(6-2‬ﺠﺩﻭل ﺍﻝﻨﺘﺎﺌﺞ ﻝﻠﻤﺤﻭﺭ ﺍﻝﺨﺎﻤﺱ ﺭﺃﺱ ﺍﻝﻤﺎل ﻭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫ﺍﻻﻨﺤﺭﺍﻑ‬ ‫ﺍﻝﺘﺭﺘﻴﺏ‬ ‫ﺍﻝﻤﺘﻭﺴﻁ‬ ‫ﻨﻌﻡ‬ ‫ﺇﻝﻰ ﺤﺩ ﻤﺎ‬ ‫ﻻ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬
‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫‪ %‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬
‫‪,770‬‬ ‫‪02‬‬ ‫‪2,42‬‬ ‫‪58,49%‬‬ ‫‪31‬‬ ‫‪24,53%‬‬ ‫‪13‬‬ ‫‪16,98%‬‬ ‫‪9‬‬ ‫‪Q19‬‬
‫‪,750‬‬ ‫‪01‬‬ ‫‪2,53‬‬ ‫‪67,92%‬‬ ‫‪36‬‬ ‫‪16,98%‬‬ ‫‪9‬‬ ‫‪15,09%‬‬ ‫‪8‬‬ ‫‪Q20‬‬
‫‪,840‬‬ ‫‪03‬‬ ‫‪2,21‬‬ ‫‪47,17%‬‬ ‫‪25‬‬ ‫‪26,42%‬‬ ‫‪14‬‬ ‫‪26,42%‬‬ ‫‪14‬‬ ‫‪Q21‬‬
‫‪,820‬‬ ‫‪04‬‬ ‫‪2,21‬‬ ‫‪45,28%‬‬ ‫‪24‬‬ ‫‪30,19%‬‬ ‫‪16‬‬ ‫‪24,53%‬‬ ‫‪13‬‬ ‫‪Q22‬‬
‫‪2,34‬‬ ‫ﺍﻝﻤﺠﻤﻭﻉ‬
‫ﺍﻝﻤﺼﺩﺭ ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬
‫ﻥ ﺁﺭﺍﺀ‬
‫ﻤﻥ ﺨﻼل ﺍﻝﺠﺩﻭل ﺭﻗﻡ )‪ (6-2‬ﻝﺘﺤﻠﻴل ﺍﻝﻤﺤﻭﺭ ﺍﻝﺨﺎﻤﺱ ﺍﻝﺨﺎﺹ ﺒﺭﺃﺱ ﺍﻝﻤﺎل ﻭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻨﺭﻯ ﺃ ‪‬‬
‫ﺍﻷﻓﺭﺍﺩ ﺤﻭل ﻤﺨﺘﻠﻑ ﻓﻘﺭﺍﺕ ﺍﻝﻤﺤﻭﺭ ﻜﺎﻨﺕ ﺤﻴﺎﺩﻴﺔ‪ ،‬ﺃﻤ‪‬ﺎ ﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﻌﺒﺎﺭﺓ " ﻴﻘﻭﻡ ﺍﻝﻤﺼـﺭﻑ ﺒﺎﻝﺘـﺄﻤﻴﻥ ﻋﻠـﻰ ﺍﻝﻨﺸـﺎﻁﺎﺕ‬
‫ﺍﻻﺌﺘﻤﺎﻨﻴﺔ ﻝﺩﻯ ﺸﺭﻜﺎﺕ ﺍﻝﺘﺄﻤﻴﻥ ﻜﻭﺴﻴﻠﺔ ﻝﺘﻘﺎﺴﻡ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ" ﺤﻴﺙ ﻜﺎﻨﺕ ﻨﺴﺒﺔ ﺍﻝﻤﻭﺍﻓﻘﺔ ﻋﻠﻴﻬـﺎ ﺒــ ‪ 67,92%‬ﻭ‬
‫ﻤﺘﻭﺴﻁ ‪ ،2,53‬ﺒﻴﻨﻤﺎ ﺒﻘﻴﺔ ﺍﻝﻔﻘﺭﺍﺕ ﻜﺎﻨﺕ ﻨﺴﺏ ﺍﻝﻤﻭﺍﻓﻘﺔ ﻋﻠﻴﻬﺎ ﺃﻗﹼل ﻤﻥ ‪ % 60,00‬ﻓﻘﺩ ﻜﺎﻨﺕ ﻨﺴﺒﺔ ﺍﻝﻤﻭﺍﻓﻘﺔ ﻋﻠﻰ ﺍﻝﻌﺒﺎﺭﺓ "‬
‫ﻴﺘﻡ ﻭﻀﻊ ﻤﺨﺼﺼﺎﺕ ﻤﺎﻝﻴﺔ ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﻤﺎ ﻴﺘﻨﺎﺴﺏ ﻤﻊ ﺤﺠﻡ ﺍﻝﻤﺨﺎﻁﺭ ﻭ ﺍﻝﺨﺴﺎﺌﺭ" ﺒﻨﺴـﺒﺔ ‪% 58,49‬‬
‫ﻭﻤﺘﻭﺴﻁ ‪ ،2,42‬ﺒﻴﻨﻤﺎ ﺍﻝﻌﺒﺎﺭﺓ" ﺘﻌﺘﻤﺩ ﺍﻝﺒﻨﻭﻙ ﺃﺤﺩ ﺍﻝﻁﺭﻕ ﺍﻝﺜﻼﺜﺔ ﺍﻝﻤﺨﺼﺼﺔ ﻻﺤﺘﺴﺎﺏ ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻤﺨﺼﺹ ﻝﻤﻭﺍﺠﻬـﺔ‬
‫ﻥ ﻨﺴﺒﺔ ﺍﻝﻤﻭﺍﻓﻘﺔ ﻋﻠﻰ ﺍﻝﻌﺒﺎﺭﺓ "ﺍﻝﺒﻨﻙ ﺠـﺎﻫﺯ ﻝﻼﻝﺘـﺯﺍﻡ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ" ﻨﺴﺒﺔ ‪ % 47,17‬ﻭﻤﺘﻭﺴﻁ ‪ ،2,21‬ﻓﻲ ﺤﻴﻥ ﺃ ‪‬‬
‫ﺒﺘﻭﺼﻴﺎﺕ ﺒﺎﺯل )‪ (2‬ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺘﻜﻭﻴﻥ ﺭﺃﺴﻤﺎل ﻝﻤﻘﺎﺒﻠﺔ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻨﺎﺠﻤﺔ ﻋﻥ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل" ﻗﺩ‪‬ﺭﺕ ﺒــ ‪% 45,28‬‬
‫ﺒﻤﺘﻭﺴﻁ ‪.2,21‬‬
‫ﺠﺩﻭل ﺭﻗﻡ )‪:(7-2‬ﺠﺩﻭل ﺤﻭل ﺃﻜﺜﺭ ﺃﻨﻭﺍﻉ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﺘﻲ ﻴﻌﺎﻨﻲ ﻤﻨﻬﺎ ﺍﻝﺒﻨﻙ‬

‫‪%‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬

‫‪81,13%‬‬ ‫‪43‬‬ ‫‪R1‬‬
‫‪69,81%‬‬ ‫‪37‬‬ ‫‪R2‬‬
‫‪58,49%‬‬ ‫‪31‬‬ ‫‪R3‬‬
‫‪Q23‬‬
‫‪62,26%‬‬ ‫‪33‬‬ ‫‪R4‬‬
‫‪71,70%‬‬ ‫‪38‬‬ ‫‪R5‬‬
‫‪28,30%‬‬ ‫‪15‬‬ ‫‪R6‬‬

‫ﺍﻝﻤﺼﺩﺭ ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬

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‫_______________________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﻤﻥ ﺨﻼل ﻫﺫﺍ ﺍﻝﺠﺩﻭلﺭﻗﻡ )‪ (7-2‬ﺘﺤﺼﻠﻨﺎ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺘﺨﺹ ﺃﻨﻭﺍﻉ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﺘﻲ ﻴﺘﻌﺭ‪‬ﺽ ﻝﻬﺎ ﻭ ﻜﻤـﺎ‬
‫ﻥ ﺍﻹﺠﺎﺒﺔ ‪ R1‬ﻋﺒﺎﺭﺓ )ﻤﺨﺎﻁﺭ ﻨﺘﻴﺠﺔ ﻋﺩﻡ ﺘﻁﺒﻴﻕ ﺍﻝﻘﻭﺍﻋﺩ ﻭﺍﻹﺠﺭﺍﺀﺍﺕ( ﺃﺨﺫﺕ ﺍﻝﻨﺴﺒﺔ ﺍﻷﻋﻠـﻰ‬
‫ﻴﺘﻀ‪‬ﺢ ﻓﻲ ﺍﻝﺠﺩﻭل ﺃﻋﻼﻩ ﺃ ‪‬‬
‫ﻥ ﻤﻌﻅﻡ ﺍﻝﺒﻨﻭﻜﺘﻭﺍﺠﻪ ﻫﺫﺍ ﺍﻝﻤﺨﻁﺭ ﺒﺸﻜل ﻜﺒﻴﺭ ﻭ ﻤﻨﺘﺸﺭ ﻭ ﺍﻝﺫﻱ ﺴﺒﺒﻪ ﺍﻝﻌﻨﺼﺭ ﺍﻝﺒﺸﺭﻱ ‪،‬ﻝﻴﺄﺘﻲ ﺒﻌـﺩﻩ‬
‫ﻭﻫﻲ ‪81,13%‬ﺃﻱ ﺃ ‪‬‬
‫ﻓﻲ ﺍﻝﻤﺭﺘﺒﺔ ﺍﻝﺜﺎﻨﻴﺔ ‪)R5‬ﻤﺨﺎﻁﺭ ﻨﺘﻴﺠﺔ ﺨﻁﺄ ﻓﻲ ﺘﺴﺠﻴل ﺍﻝﺒﻴﺎﻨﺎﺕ( ﺒﻨﺴﺒﺔ ‪71,70%‬ﻭ ﻴﻌﺘﺒﺭ ﺃﻴﻀـﺎ ﺒﺴـﺒﺏ ﺍﻝﻤـﻭﻅﻔﻴﻥ ‪،‬‬
‫ﻴﻠﻴﻬﺎ‪)R2‬ﺍﺤﺘﻴﺎل ﺩﺍﺨﻠﻲ ﻤﻥ ﺍﻝﻤﻭﻅﻔﻴﻥ(ﺒﻨﺴﺒﺔ‪ ،69,81%‬ﺒﻌﺩﻫﺎ ﻜل ﻤﻥ‪ ) R4‬ﻤﺨﺎﻁﺭ ﻨﺘﻴﺠﺔ ﺨﻠل ﻓﻲ ﺃﻨﻅﻤـﺔ ﺍﻻﺘﺼـﺎل ﻭ‬
‫ﺍﻝﻜﻤﺒﻴﻭﺘﺭ(ﻭ‪)R3‬ﻤﺨﺎﻁﺭ ﻨﺘﻴﺠﺔ ﻜﻭﺍﺭﺙ ﻁﺒﻴﻌﻴﺔ( ‪ ،‬ﺒﻨﺴﺏ‪ 62,26%‬ﻭ ‪58,49%‬ﻋﻠﻰ ﺍﻝﺘﺭﺘﻴﺏ ‪،‬ﻭ ﻓﻲ ﺍﻷﺨﻴﺭ ﺘـﺄﺘﻲ ‪R6‬‬
‫)ﺍﺤﺘﻴﺎل ﻋﻥ ﻁﺭﻴﻕ ﺸﺒﻜﺎﺕ ﺍﻝﻜﻭﻤﺒﻴﻭﺘﺭ( ﺒﻨﺴﺒﺔ ‪28,30%‬ﻭ ﻫﺫﺍ ﻴﺩل ﻋﻠﻰ ﺃﺤﺩ ﺍﻷﻤﺭﻴﻥ ﺇﻤ‪‬ﺎ ﻗﻭ‪‬ﺓ ﻨﻅـﺎﻡ ﺤﻤﺎﻴـﺔ ﺍﻷﻨﻅﻤـﺔ‬
‫ﻥ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﻲ ﺘﺘﻌﺭﺽ ﻝﻬﺎ ﺍﻝﺒﻨـﻭﻙ ﺒﺸـﻜل‬
‫ﺍﻹﻝﻜﺘﺭﻭﻨﻴﺔ ﺃﻭ ﻋﺩﻡ ﺍﻝﺘﻌﺎﻤل ﺒﺎﻝﻤﻭﺍﻗﻊ ﺍﻹﻝﻜﺘﺭﻭﻨﻴﺔ ﺒﺸﻜل ﻜﺒﻴﺭ‪ ،‬ﻭ ﺒﻬﺫﺍ ﻨﺠﺩ ﺃ ‪‬‬
‫ﺃﻜﺒﺭ ﻫﻲ ﺍﻝﺘﻲ ﻴﻜﻭﻥ ﺴﺒﺒﻬﺎ ﺍﻝﻌﻨﺼﺭ ﺍﻝﺒﺸﺭﻱ ﺃﻱ ﺃﻨﹼﻬﺎ ﻤﻥ ﻤﺴﺅﻭﻝﻴﺔ ﺍﻝﻤﻭﻅﻔﻴﻥ ﻜﻤﺎ ﻭﺭﺩ ﻓﻲ ﻨﺘﺎﺌﺞ ﺍﻝﺠﺩﻭل ﻭ ﺍﻝﺫﻱ ﻗﺩ ﻴﻜـﻭﻥ‬
‫ﺴﺒﺒﻬﺎ ﻨﻘﺹ ﺍﻝﻜﻔﺎﺀﺓ ﻭﻫﻭ ﻤﺎ ﻴﻨﻌﻜﺱ ﺴﻠﺒﺎ ﻋﻠﻰ ﺍﻝﺒﻨﻙ ‪.‬‬

‫ﺠﺩﻭل ﺭﻗﻡ )‪:(8-2‬ﺠﺩﻭل ﺤﻭل ﺃﻫﻡ ﻤﺼﺎﺩﺭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﺍﻝﺒﻨﻙ‬

‫‪%‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬

‫‪58,82%‬‬ ‫‪30‬‬ ‫‪R1‬‬
‫‪80,39%‬‬ ‫‪41‬‬ ‫‪R2‬‬
‫‪24 Q‬‬
‫‪56,86%‬‬ ‫‪29‬‬ ‫‪R3‬‬
‫‪47,06%‬‬ ‫‪24‬‬ ‫‪R4‬‬

‫ﺍﻝﻤﺼﺩﺭ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬

‫ﻥ ﺃﻜﺒﺭ ﻨﺴﺒﺔ ﻜﺎﻨﺕ ‪R2‬‬

‫ﺘﺒﻌﺎ ﻝﻤﺎ ﻭﺭﺩ ﻓﻲ ﺍﻝﺠﺩﻭل ﺭﻗﻡ )‪ (8-2‬ﻤﻥ ﻨﺘﺎﺌﺞ ﺤﻭل ﺃﻫﻡ ﻤﺼﺎﺩﺭ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻨﺠﺩ ﺃ ‪‬‬
‫ﻥ ﺍﻝﻤﻭﻅﻔﻴﻥ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﻴﻜﺎﺩﻭﻥ ﻴﺠﻤﻌﻭﻥ‬
‫ﺃﻱ ﻋﺒﺎﺭﺓ )ﺍﻝﻌﻨﺼﺭ ﺍﻝﺒﺸﺭﻱ )ﺍﻝﻤﻭﻅﻔﻴﻥ ﻭﺍﻝﻌﻤﻼﺀ( ﺒـ ‪ % 80,39‬ﺃﻱ ﺃ ‪‬‬
‫ﻥ ﺍﻝﻌﻨﺼﺭ ﺍﻝﺒﺸﺭﻱ ﻫﻲ ﺍﻝﻤﺘﺴﺒﺏ ﺍﻷﻜﺒﺭ ﻝﺘﻌﺭﺽ ﺍﻝﺒﻨﻙ ﻝﻠﻤﺨﺎﻁﺭ ‪ ،‬ﻭ ﻫﻭ ﻤﺎ ﻴﺅﻜﹼﺩ ﻤﺎ ﻭﺭﺩ ﻓﻲ ﺍﻝﺠﺩﻭل ﺭﻗـﻡ )‪(7-2‬‬
‫ﻋﻠﻰ ﺃ ‪‬‬
‫ﻥ ﺍﻝﻌﻨﺼﺭ ﺍﻝﺒﺸﺭﻱ ﻫﻭ ﺃﻜﺜﺭ ﻤﺘﺴﺒﺏ ﻓﻲ ﺍﻝﺨﺴﺎﺌﺭ ﺠﺭﺍﺀ ﺤﺩﻭﺙ ﻤﺨﺎﻁﺭ ﺘﺸﻐﻴﻠﻴﺔ ‪ ،‬ﺘﻠﻴﻬﺎ ﺒﻌﺩ ﺫﻝـﻙ ‪ ) R1‬ﺍﻝﻌﻤﻠﻴـﺎﺕ‬
‫ﻋﻠﻰ ﺃ ‪‬‬
‫ﻥ ﺩﺭﺠـﺔ ﺍﻝﻤﺨـﺎﻁﺭ ﺍﻝﺘـﻲ‬
‫ﻥ ﺍﻝﻤﺨﻁﺭ ﻨﺘﻴﺠﺔ ﺍﻝﻤﻌﺎﻤﻼﺕ ﺍﻝﺘﻲ ﺘﻨﺸﺄ ﺩﺍﺨل ﺍﻝﺒﻨﻙ ‪ ،‬ﺃﻱ ﺃ ‪‬‬
‫ﺍﻝﺩﺍﺨﻠﻴﺔ( ﺒﻨﺴﺒﺔ ‪ % 58,82‬ﺃﻱ ﺃ ‪‬‬
‫ﻴﺘﻌﺭﺽ ﻝﻬﺎ ﺍﻝﺒﻨﻙ ﻭ ﺍﻝﺘﻲ ﺘﻜﻭﻥ ﻨﺎﺘﺠﺔ ﻤﻥ ﺩﺍﺨل ﺍﻝﺒﻨﻙ ﻓﻲ ﺤﺩ ﺫﺍﺘﻪ ﺘﻜﻭﻥ ﺃﻋﻠﻰ ﻤﻘﺎﺭﻨﺔ ﺒﺘﻠﻙ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﻌﻭﺍﻤل ﺍﻝﺨﺎﺭﺠﻴﺔ‪،‬‬
‫ﻥ ﻫﺫﺍ ﺍﻝﻤﺼﺩﺭ ﻗﺩ ﻴﻜـﻭﻥ ﺇﻤ‪‬ـﺎ‬
‫ﺒﻌﺩ ﺫﻝﻙ ﻨﺠﺩ ﻨﺴﺒﺔ ‪ % 56,86‬ﻝـ ‪) R3‬ﺍﻷﻨﻅﻤﺔ ﻭﺘﻜﻨﻭﻝﻭﺠﻴﺎ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ( ﺤﻴﺙ ﺃ ‪‬‬
‫ﺩﺍﺨﻠﻲ ﻨﺘﻴﺠﺔ ﻋﻁل ﻓﻨﻲ ﺃﻭ ﺘﻠﻑ ﻓﻲ ﺃﻨﻅﻤﺔ ﺍﻻﺘﺼﺎل ﻭ ﺍﻝﺘﻭﺼﻴل ﻜﻤﺎ ﻴﻤﻜﻥ ﺃﻥ ﻴﻜﻭﻥ ﺨﺎﺭﺠﻲ ﻨﺘﻴﺠﺔ ﺍﺨﺘﺭﺍﻗـﺎﺕ ﻗﺭﺍﺼـﻨﺔ‬
‫ﺍﻝﺠﺭﺍﺌﻡ ﺍﻹﻝﻜﺘﺭﻭﻨﻴﺔ‪ ،‬ﻭﻓﻲ ﺍﻷﺨﻴﺭ ﺘﺄﺘﻲ ‪) R4‬ﺍﻝﺤﻭﺍﺩﺙ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﺒﻴﺌﺔ ﺍﻝﺨﺎﺭﺠﻴﺔ( ﺒﻨﺴﺒﺔ ‪ % 47,06‬ﻭ ﺍﻝﺘﻲ ﺘﻌﺘﺒﺭ ﺼﻌﺒﺔ‬
‫ﺍﻝﺘﺤﺩﻴﺩ ﺃﻭ ﺍﻝﺘﻭﻗﻊ ‪.‬‬
‫ﺠﺩﻭل ﺭﻗﻡ )‪:(9-2‬ﺠﺩﻭل ﻝﺘﺤﺩﻴﺩ ﺍﻝﺠﻬﺔ ﺍﻝﻤﺴﺅﻭﻝﺔ ﻋﻥ ﻤﺭﺍﻗﺒﺔ ﻭﻀﺒﻁ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬

‫‪%‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬

‫‪50,94%‬‬ ‫‪27‬‬ ‫‪R1‬‬
‫‪64,15%‬‬ ‫‪34‬‬ ‫‪R2‬‬
‫‪Q25‬‬
‫‪33,96%‬‬ ‫‪18‬‬ ‫‪R3‬‬
‫‪49,06%‬‬ ‫‪26‬‬ ‫‪R4‬‬

‫ﺍﻝﻤﺼﺩﺭ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬

‫‪128‬‬
‫______________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﻤﻥ ﺨﻼل ﺍﻝﺠﺩﻭل )‪ (9-2‬ﺃﻋﻼﻩ ﺤﺎﻭﻝﻨﺎ ﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﺍﻝﺠﻬﺔ ﺍﻝﻤﺴﺅﻭﻝﺔ ﻋﻥ ﻤﺭﺍﻗﺒﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺤﻴﺙ ﺍﺘﺠﻬﺕ‬
‫ﻤﻌﻅﻡ ﺍﻹﺠﺎﺒﺎﺕ ﻨﺤﻭ ‪) R2‬ﺩﺍﺌﺭﺓ ﺍﻝﺘﺩﻗﻴﻕ ﺍﻝﺩﺍﺨﻠﻲ( ﺒـﻨﺴﺒﺔ ‪ ، % 64,15‬ﺘﻠﻴﻬﺎ ﺒﻌﺩ ﺫﻝﻙ ﻨﺴﺒﺔ ‪ % 50,94‬ﻝـ ‪) R1‬ﻁﺎﻗﻡ‬
‫ﻥ ﻫﺫﻩ ﺍﻝﻤﻬﻤﺔ ﺘﺨﻀﻊ ﻝﻤﺴﺅﻭﻝﻴﺔ ﺍﻝﺠﻬـﺎﺕ ﺍﻝﻤﺨﺘﺼـﺔ ﺒﺎﻝﺭﻗﺎﺒـﺔ‬
‫ﺇﺩﺍﺭﺓ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل( ﻭ ﻋﻠﻰ ﻫﺫﺍ ﺍﻷﺴﺎﺱ ﻴﻤﻜﻥ ﺍﻝﻘﻭل ﺃ ‪‬‬
‫ﻥ ﺍﻝﺘﺩﻗﻴﻕ ﺍﻝﺩﺍﺨﻠﻲ ﺃﺤﺩ ﺃﻫﻡ ﻭﺴﺎﺌل ﺍﻝﺭﻗﺎﺒﺔ ﺩﺍﺨل ﺍﻝﺒﻨﻭﻙ ﻜﻤﺎ ﻴﻠﻌﺏ ﻁﺎﻗﻡ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺩﻭﺭﺍ ﻤﻬﻤﺎ ﻓﻲ‬
‫ﺒﺎﻋﺘﺒﺎﺭ ﺃ ‪‬‬
‫ﺘﺤﺩﻴﺩ ‪،‬ﻤﺭﺍﻗﺒﺔ ﻭﻀﺒﻁ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﺒﺸﻜل ﻴﻤﻨﻊ ﺘﻌﺭﺽ ﺍﻝﺒﻨﻙ ﻝﻠﺨﺴﺎﺌﺭ ‪ ،‬ﻭ ﻓﻲ ﺍﻝﻤﺭﺘﺒﺔ ﺍﻝﺜﺎﻝﺜﺔ ‪) R4‬ﺍﻝﻤﻭﻅﻔﻴﻥ ﺃﻨﻔﺴـﻬﻡ(‬
‫ﻥ ﻜل ﻓﺭﺩ ﻤﺴﺅﻭل ﻋﻥ ﺍﻝﻌﻤﻠﻴﺎﺕ ﺍﻝﺘﻲ ﺘﻤﺭ ﻭ ﻴﻨﺒﻐﻲ ﺃﻥ ﻴﻜـﻭﻥ ﺃﻭ‪‬ل‬
‫ﺒﻨﺴﺒﺔ ‪% 49,06‬ﻭﻫﻭ ﻤﺎ ﻴﻌﺭﻑ ﺒﺎﻝﺭﻗﺎﺒﺔ ﺍﻝﺫﺍﺘﻴﺔ ﺃﻱ ﺃ ‪‬‬
‫ﻤﻥ ﺘﺼﺩﺭ ﻤﻨﻪ ﻋﻤﻠﻴﺔ ﺍﻝﺭﻗﺎﺒﺔ‪ ،‬ﻭ ﻓﻲ ﺍﻷﺨﻴﺭ ‪) R3‬ﺍﻹﺩﺍﺭﺓ ﺍﻝﺘﻨﻔﻴﺫﻴﺔ( ﺒﻨﺴﺒﺔ ‪. % 33,96‬‬

‫ﺠﺩﻭل ﺭﻗﻡ )‪:(10-2‬ﺠﺩﻭل ﻝﺘﺤﺩﻴﺩ ﺍﻝﺠﻬﺔ ﺍﻝﻤﺴﺅﻭﻝﺔ ﻭﻀﻊ ﺴﻴﺎﺴﺔ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ‬
‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫ﺍﻝﻨﺴﺒﺔ ‪%‬‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬
‫‪66,67%‬‬ ‫‪34‬‬ ‫‪R1‬‬
‫‪45,10%‬‬ ‫‪23‬‬ ‫‪R2‬‬
‫‪Q26‬‬
‫‪39,22%‬‬ ‫‪20‬‬ ‫‪R3‬‬
‫‪21,57%‬‬ ‫‪11‬‬ ‫‪R4‬‬

‫ﺍﻝﻤﺼﺩﺭ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬

‫ﻓﻲ ﺍﻝﺠﺩﻭل ﺭﻗﻡ )‪ (10-2‬ﺘﻌﺭﺽ ﺍﻝﻨﺘﺎﺌﺞ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﺠﻬﺔ ﺍﻝﻤﺴﺅﻭﻝﺔ ﻋـﻥ ﻭﻀـﻊ ﺍﻝﺴﻴﺎﺴـﺎﺕ ﻹﺩﺍﺭﺓ ﺍﻝﻤﺨـﺎﻁﺭ‬
‫ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺤﻴﺙ ﺤﺼﻠﺕ ﺍﻝﻌﺒﺎﺭﺓ ‪) R1‬ﺍﻹﺩﺍﺭﺓ ﺍﻝﻌﻠﻴﺎ )ﺍﻝﺘﻨﻔﻴﺫﻴﺔ(( ﺒﻨﺴﺒﺔ ‪ ،% 66,67‬ﻭﺒﻌﺩﻫﺎ ‪) R2‬ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ( ﺒﻨﺴﺒﺔ‬
‫‪ % 45,10‬ﻭﻫﻲ ﺍﻝﺘﻲ ﺘﻌﺘﺒﺭ ﻤﺴﺅﻭﻝﺔ ﻋﻥ ﺘﺤﺩﻴﺩ ﺃﻫﺩﺍﻑ ﺍﻝﺒﻨﻙ ﺍﻝﻌﺎﻤﺔ ﻜﻤﺎ ﺘﻭﻝﻲ ﺍﻫﺘﻤﺎﻡ ﺒﺠﺎﻨﺏ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨـﺎﻁﺭ ‪ ،‬ﻭ ‪R3‬‬
‫)ﺩﺍﺌﺭﺓ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ( ﻭ ‪) R4‬ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ( ﺒﺎﻝﻨﺴﺒﺘﻴﻥ ‪ % 39,22‬ﻭ ‪ % 21,57‬ﺤﻴﺙ ﻤـﻥ ﺸـﺄﻥ ﻫـﺫﻩ‬
‫ﺍﻝﻬﻴﺌﺎﺕ ﺃﻥ ﺘﺴﺎﻋﺩ ﻋﻠﻰ ﻭﻀﻊ ﺍﻝﺴﻴﺎﺴﺎﺕ ﻜﻭﻨﻬﺎ ﺘﺨﺘﺹ ﻓﻲ ﻫﺫﺍ ﺍﻝﺠﺎﻨﺏ ﺒﺸﻜل ﺃﻜﺒﺭ ‪.‬‬
‫ﺠﺩﻭل ﺭﻗﻡ )‪:(11-2‬ﺠﺩﻭل ﻤﺩﻯ ﺸﻤﻭﻝﻴﺔ ﺨﻁﻁ ﺍﻝﻁﻭﺍﺭﺌﻺﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻓﻲ ﺍﻝﺒﻨﻙ‬
‫ﺍﻝﻨﺴﺒﺔ ‪%‬‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬
‫‪16,00%‬‬ ‫‪4‬‬ ‫‪R1‬‬
‫‪64,00%‬‬ ‫‪16‬‬ ‫‪R2‬‬
‫‪56,00%‬‬ ‫‪14‬‬ ‫‪R3‬‬ ‫‪Q27‬‬
‫‪52,00%‬‬ ‫‪13‬‬ ‫‪R4‬‬
‫‪4,00%‬‬ ‫‪1‬‬ ‫‪R5‬‬

‫ﺍﻝﻤﺼﺩﺭ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬

‫ﻥ ﺍﻝﻨﺘﺎﺌﺞ ﻓﻲ ﺍﻝﺠﺩﻭل ﺭﻗﻡ )‪ (11-2‬ﻜﺎﻨﺕ ﻤﺭﺘﺒﻁﺔ ﺒﺴﺅﺍل ﺸﺭﻁﻲ ﻭﻫﻭ ﺇﺫﺍ ﻝﻡ ﺘﻜﻥ ﺨﻁﻁ ﺍﻝﻁﻭﺍﺭﺉ ﺍﻝﻤﻌﺩﺓ ﻤﻥ‬
‫ﺇ‪‬‬
‫ﻁﺭﻑ ﺍﻝﺒﻨﻙ ﺘﺸﻤل ﻜﺎﻓﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﻤﺤﺘﻤﻠﺔ ﻓﻤﺎ ﻫﻲ ﺍﻝﺠﻭﺍﻨﺏ ﺍﻝﺘﻲ ﺘﺨﺘﺹ ﺒﻬﺎ ﻫﺫﻩ ﺍﻝﺨﻁﻁ‪ ،‬ﻭ ﻗﺩ ﻜﺎﻨـﺕ‬
‫ﻥ ﺍﻝﺨﻁﻁ ﺘﻜﻭﻥ ﻤﻭﻀﻭﻋﺔ ﺒﺎﻝﺩﺭﺠﺔ ﺍﻷﻭﻝﻰ ﻝﻤﻭﺍﺠﻬﺔ‬
‫ﺍﻝﻨﺴﺒﺔ ﺍﻷﻜﺒﺭ ‪ % 64,00‬ﻝـ ‪) R2‬ﺍﻨﻘﻁﺎﻉ ﺃﻨﻅﻤﺔ ﺍﻻﺘﺼـﺎﻻﺕ( ﺃﻱ ﺃ ‪‬‬
‫ﺍﻨﻘﻁﺎﻉ ﺃﻨﻅﻤﺔ ﺍﻻﺘﺼﺎﻻﺕ ‪،‬ﺒﻌﺩ ﺫﻝﻙ ‪) R3‬ﺘﻭﻗﻑ ﺍﻝﻌﻤل ﻓﻲ ﻨﺸﺎﻁ‪ /‬ﺃﻭ ﺃﻨﺸﻁﺔ ﻤﻌﻴﻨﺔ( ﺒﻨﺴﺒﺔ ‪ % 56,00‬ﻭ ‪) R4‬ﺍﻷﺤﺩﺍﺙ‬
‫ﺍﻝﺨﺎﺭﺠﻴﺔ ﻭﺍﻝﻜﻭﺍﺭﺙ ﺍﻝﻁﺒﻴﻌﻴﺔ( ﺃﻱ ﻤﺎ ﻗﺩ ﻴﺴﺘﺠﺩ ﻓﻲ ﺍﻝﺒﻴﺌﺔ ﺍﻝﺨﺎﺭﺠﺔ ﻝﻠﺒﻨﻙ ﻭ ﻴﺄﺜﺭ ﻋﻠﻰ ﺃﺭﺒﺎﺤﻪ ﺍﻝﻤﺨﻁﻁﺔ ‪،‬ﻝﺘﺄﺘﻲ ﻓﻲ ﺍﻷﺨﻴﺭ‬
‫ﻥ ﺍﻝﺘﻌـﺭﺽ ﻝﻬـﺫﺍ‬
‫‪) R5‬ﺼﻌﻭﺒﺔ ﺍﻝﻭﺼﻭل ﺇﻝﻰ ﻓﺭﻉ ﺃﻭ ﻓﺭﻭﻉ ﺍﻝﺒﻨﻙ ﻓﻲ ﻤﻨﻁﻘﺔ ﺃﻭ ﻤﻨﺎﻁﻕ ﻤﻌﻴﻨﺔ( ﺤﻴﺙ ﻴﺭﻯ ﺍﻝﻤﻭﻅﻔﻭﻥ ﺃ ‪‬‬
‫ﺍﻝﻤﺨﻁﺭ ﻨﺎﺫﺭﺍ ﻤﺎ ﻗﺩ ﻴﺼﺎﺩﻑ ﺍﻝﺒﻨﻭﻙ ‪.‬‬

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‫_______________________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﺠﺩﻭل ﺭﻗﻡ )‪:(12-2‬ﺠﺩﻭل ﺤﻭل ﻨﻭﻉ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﻲ ﻴﻐﻁﻴﻬﺎ ﺍﻝﺘﺄﻤﻴﻥ‬

‫ﺍﻝﻨﺴﺒﺔ ‪%‬‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬
‫‪26,42%‬‬ ‫‪14‬‬ ‫‪R1‬‬
‫‪28,30%‬‬ ‫‪15‬‬ ‫‪R2‬‬
‫‪41,51%‬‬ ‫‪22‬‬ ‫‪R3‬‬
‫‪Q28‬‬
‫‪75,47%‬‬ ‫‪40‬‬ ‫‪R4‬‬
‫‪20,75%‬‬ ‫‪11‬‬ ‫‪R5‬‬
‫‪45,28%‬‬ ‫‪24‬‬ ‫‪R6‬‬
‫ﺍﻝﻤﺼﺩﺭ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬

‫ﻴﻌﺭﺽ ﺍﻝﺠﺩﻭل ﺭﻗﻡ )‪ (12-2‬ﻨﻭﻉ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﻲ ﺘﻘﻭﻡ ﺍﻝﺒﻨﻭﻙ ﺒﺎﻝﺘﺄﻤﻴﻥ ﻋﻠﻴﻬﺎ ﻭ ﺍﻝﺘﻲ ﺘﻜﻭﻥ ﻋﺎﺩﺓ ﺍﻷﻜﺜﺭ ﻀـﺭﺭﺍ‬
‫ﻥ ‪) R4‬ﺍﻝﻜﻭﺍﺭﺙ ﺍﻝﻁﺒﻴﻌﻴﺔ( ﺒﻨﺴﺒﺔ ‪ % 75,47‬ﻫﻲ ﺃﻜﺜﺭ ﻤﺎ ﻴﺘﺨﻭ‪‬ﻑ ﻤﻨـﻪ‬
‫ﺒﻤﺼﺎﻝﺢ ﺍﻝﺒﻨﻙ ﺤﻴﺙ ﻴﻜﺎﺩ ﻴﻜﻭﻥ ﺍﻹﺠﻤﺎﻉ ﻋﻠﻰ ﺃ ‪‬‬
‫ﻤﺴﺅﻭﻝﻲ ﺍﻝﺒﻨﻭﻙ ﻋﻠﻰ ﻫﺫﺍ ﺍﻷﺴﺎﺱ ﻫﻲ ﻤﺎ ﺘﺅﻤ‪‬ﻥ ﻋﻠﻴﻪ ‪ ،‬ﺒﻴﻨﻤﺎ ﺍﻝﺒﻌﺽ ﻴﺭﻯ ﺃﻥ ﺍﻝﺒﻨﻭﻙ ﺘﻘﻭﻡ ﺒﺎﻝﺘﺄﻤﻴﻥ ﻤـﻥ ‪) R6‬ﺍﻹﺭﻫـﺎﺏ‬
‫ﻭﺍﻻﺒﺘﺯﺍﺯ( ﺒﻨﺴﺒﺔ ‪ ، % 45,28‬ﻭ ‪) R3‬ﺍﻨﻬﻴﺎﺭ ﺃﻨﻅﻤﺔ ﺍﻝﻜﻤﺒﻴﻭﺘﺭ ﻭﺍﻻﺘﺼﺎﻻﺕ( ﺒـ ‪ ، % 41,51‬ﻝﻴﺄﺘﻲ ﺒﻌﺩﻫﺎ ﺍﻝﺘﺄﻤﻴﻥ ﻤﻥ‬
‫ﻭ ﻫﻲ ‪) R2‬ﻋﻤﻠﻴﺎﺕ ﺍﻻﺤﺘﻴﺎل ﻤﻥ ﻗﺒل ﻤﻭﻅﻔﻴﻥ( ﺒﻨﺴـﺒﺔ ‪ % 28,30‬ﻭ ‪R1‬‬ ‫ﺃﺨﻁﺎﺭ ﻨﺎﺘﺠﺔ ﻋﻥ ﺍﻝﻤﻭﻅﻔﻴﻥ ﻓﻲ ﺤﺩ ﺫﺍﺘﻬﻡ‬
‫)ﺍﻷﺨﻁﺎﺀ ﻓﻲ ﺇﺩﺨﺎل ﺍﻝﺒﻴﺎﻨﺎﺕ( ﺒﻨﺴﺒﺔ ‪ ، % 26,42‬ﻜﻤﺎ ﻴﺘﻡ ﺍﻝﺘﺄﻤﻴﻥ ﻤﻥ ‪) R5‬ﺍﻻﺤﺘﻴﺎل ﻋﺒﺭ ﺒﻁﺎﻗـﺎﺕ ﺍﻻﺌﺘﻤـﺎﻥ( ﺒﻨﺴـﺒﺔ‬
‫‪ ، % 20,75‬ﺒﻴﻨﻤﺎ ﺘﻘﻭﻡ ﺒﻌﺽ ﺍﻝﺒﻨﻭﻙ ﺒﺎﻝﺘﺄﻤﻴﻥ ﻤﻥ ﻜﺎﻓﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﻲ ﺴﺒﻕ ﺫﻜﺭﻫﺎ ‪.‬‬

‫ﺠﺩﻭل ﺭﻗﻡ )‪:(13-2‬ﺠﺩﻭل ﺤﻭل ﻤﺩﻯ ﺘﻌﺭﺽ ﺍﻝﺒﻨﻙ ﻝﺨﺴﺎﺌﺭ ﻨﺘﻴﺠﺔ ﻤﺨﺎﻁﺭ ﻤﻌﻴﻨﺔ‪.‬‬
‫‪%‬ﺍﻝﻨﺴﺒﺔ‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬

‫‪44,00%‬‬ ‫‪22‬‬ ‫‪R1‬‬

‫‪60,00%‬‬ ‫‪30‬‬ ‫‪R2‬‬
‫‪36,00%‬‬ ‫‪18‬‬ ‫‪R3‬‬
‫‪30,00%‬‬ ‫‪15‬‬ ‫‪R4‬‬
‫‪40,00%‬‬ ‫‪20‬‬ ‫‪R5‬‬
‫‪24,00%‬‬ ‫‪12‬‬ ‫‪R6‬‬ ‫‪Q29‬‬
‫‪32,00%‬‬ ‫‪16‬‬ ‫‪R7‬‬
‫‪20,00%‬‬ ‫‪10‬‬ ‫‪R8‬‬
‫‪48,00%‬‬ ‫‪24‬‬ ‫‪R9‬‬
‫‪30,00%‬‬ ‫‪15‬‬ ‫‪R10‬‬
‫‪48,00%‬‬ ‫‪24‬‬ ‫‪R11‬‬

‫ﺍﻝﻤﺼﺩﺭ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬

‫ﻤﻥ ﺨﻼل ﺍﻝﺠﺩﻭل)‪ (13-2‬ﺃﻋﻼﻩ ﻴﺘﻡ ﻋﺭﺽ ﻨﺘﺎﺌﺞ ﺘﻭﻀ‪‬ﺢ ﺃﻜﺜﺭ ﻤﺎ ﺘﻌﺭﻀﺕ ﻝﻪ ﻫﺫﻩ ﺍﻝﺒﻨﻭﻙ ﻤﻥ ﻤﺨـﺎﻁﺭ ﻭﻤـﻥ‬
‫ﻥ ﺍﻝﻨﺴﺒﺔ ﺍﻷﻜﺒﺭ ﻝـ ‪) R2‬ﻋﻤﻠﻴﺎﺕ ﺍﻻﺤﺘﻴﺎل ﻤﻥ ﻗﺒل ﻤﻭﻅﻔﻴﻥ( ﺒﻨﺴﺒﺔ ‪ ، % 60,00‬ﻝﺘـﺄﺘﻲ‬
‫ﺨﻼل ﺍﻹﺠﺎﺒﺎﺕ ﺍﻝﻭﺍﺭﺩﺓ ﻨﺠﺩ ﺃ ‪‬‬
‫ﻥ‬
‫ﺒﻌﺩﻫﺎ ﻜل ﻤﻥ ‪) R9‬ﺍﻷﻋﻁﺎل ﻓﻲ ﺃﻨﻅﻤﺔ ﺍﻻﺘﺼﺎﻻﺕ( ﻭ‪) R11‬ﻓﻴﺭﻭﺴﺎﺕ ﺍﻝﺤﺎﺴﺏ( ﺒﻨﻔﺱ ﺍﻝﻨﺴﺒﺔ ‪ ، % 48,00‬ﻭ ﻨﺠـﺩ ﺃ ‪‬‬
‫‪) R1‬ﺍﻷﺨﻁﺎﺀ ﻓﻲ ﺇﺩﺨﺎل ﺍﻝﺒﻴﺎﻨـﺎﺕ( ﻝﻬﺎ ﻨﺴﺒﺔ ‪ % 44,00‬ﻤﻥ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﻲ ﺘﻌﺭﻀﺕ ﻝﻬﺎ ﻓﻌﻼ ﺍﻝﺒﻨﻭﻙ ﺃﻱ ﻗﺩ ﺘﻜﻭﻥ ﺍﻝﻴـﺩ‬
‫ﺍﻝﻌﺎﻤﻠﺔ ﻝﻴﺴﺕ ﻤﺅﻫﻠﺔ ﺒﻤﺎ ﻴﻜﻔﻲ ‪،‬ﻭ ‪) R5‬ﺍﻻﺤﺘﻴﺎل ﻋﺒﺭ ﺒﻁﺎﻗﺎﺕ ﺍﻻﺌﺘﻤـﺎﻥ( ﺒﻨﺴـﺒﺔ ‪) R3، % 40,00‬ﺍﻨﻬﻴـﺎﺭ ﺃﻨﻅﻤـﺔ‬

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‫______________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫ﻥ ﺍﻝﺨﻠل ﺒﺸﻜل ﻜﺒﻴـﺭ‬

‫ﺍﻝﻜﻤﺒﻴﻭﺘﺭ ﻭﺍﻻﺘﺼﺎﻻﺕ( ﺒﻨﺴﺒﺔ ‪ % 36,00‬ﻭ ﻨﺴﺒﺔ ‪ % 30,00‬ﻝـ ‪) R10‬ﺃﺨﻁﺎﺀ ﺍﻝﺒﺭﻤﺠﺔ( ﺃﻱ ﺃ ‪‬‬
‫ﻓﻲ ﺍﻝﺠﺎﻨﺏ ﺍﻝﻤﻌﻠﻭﻤﺎﺘﻲ ﻭ ﺍﻝﺘﻜﻨﻭﻝﻭﺠﻲ ﻭﺫﻝﻙ ﺇﻤ‪‬ﺎ ﻝﻌﺩﻡ ﺍﻝﻘﺩﺭﺓ ﻋﻠﻰ ﺍﻝﺘﻌﺎﻤل ﺒﻪ ﺃﻭ ﺴﻭﺀ ﺍﻻﺴـﺘﺨﺩﺍﻡ ‪ ،‬ﻝﺘـﺄﺘﻲ ﺒﻌـﺩﻫﺎ ﺒﻘﻴـﺔ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﻭ ﻨﺴﺏ ﺍﻝﺘﻌﺭﺽ ﻝﻬﺎ ﺒﺩﺭﺠﺎﺕ ﻤﺘﻔﺎﻭﺘﺔ ﺤﻴﺙ ﻜﺎﻨﺕ ﻨﺴﺒﺔ ‪ % 32,00‬ﻝـ ‪) R7‬ﺨﺴﺎﺌﺭ ﺒﺴﺒﺏ ﺍﻹﻫﻤﺎل ﺃﻭ ﺇﺘﻼﻑ‬
‫)ﺍﻹﺭﻫـﺎﺏ ﻭﺍﻻﺒﺘـﺯﺍﺯ( ‪،‬‬ ‫ﺍﻷﺼﻭل( ‪ ،‬ﻭ ‪)R4‬ﺍﻝﻜﻭﺍﺭﺙ ﺍﻝﻁﺒﻴﻌﻴﺔ( ﺒﻨﺴﺒﺔ ‪ ، % 30,00‬ﻭ ﻨﺴﺒﺔ ‪ % 24,00‬ﻝـ ‪R6‬ـ‬
‫ﻝﺘﺄﺘﻲ ﻓﻲ ﺍﻷﺨﻴﺭ ﺍﻝﻨﺴﺒﺔ ‪ % 20,00‬ﻝـ ‪) R8‬ﺍﻝﻐﺭﺍﻤﺎﺕ ﻭﺍﻝﻌﻘﻭﺒﺎﺕ ﺒﺴﺒﺏ ﺃﺨﻁﺎﺀ ﺍﻝﻤﻭﻅﻔﻴﻥ(‪.‬‬

‫ﺠﺩﻭل ﺭﻗﻡ )‪:(14-2‬ﺠﺩﻭل ﻴﻀﺢ ﺍﻝﻁﺭﻕ ﺍﻝﻤﻼﺌﻤﺔ ﻻﺤﺘﺴﺎﺏ ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻤﺨﺼﺹ ﻝﻤﻭﺍﺠﻬﺔ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫ﺍﻝﻨﺴﺒﺔ ‪%‬‬ ‫ﺍﻝﺘﻜﺭﺍﺭ‬ ‫ﺍﻝﻌﺒﺎﺭﺓ‬
‫‪28,30%‬‬ ‫‪15‬‬ ‫‪R1‬‬
‫‪13,21%‬‬ ‫‪7‬‬ ‫‪R2‬‬
‫‪Q30‬‬
‫‪%22,64‬‬ ‫‪12‬‬ ‫‪R3‬‬
‫‪35,84 %‬‬ ‫‪19‬‬ ‫‪R4‬‬

‫ﺍﻝﻤﺼﺩﺭ‪ :‬ﺒﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻨﺘﺎﺌﺞ ﺒﺭﻨﺎﻤﺞ ﺍﻝـ ‪SPSS‬‬

‫ﺍﻝﺠﺩﻭل )‪ (14-2‬ﻤﻥ ﺨﻼل ﺍﺴﺘﻁﻼﻉ ﺁﺭﺍﺀ ﺍﻝﻤﻭﻅﻔﻴﻥ ﺤﻭل ﺍﻝﻁﺭﻴﻘﺔ ﺍﻝﺘﻲ ﻴﻌﺘﺒﺭ ﺍﻝﺒﻨﻙ ﻤﺅﻫﻼ ﻻﺘﺨﺎﺫﻫـﺎ ﻜﻤـﻨﻬﺞ‬
‫ﻝﻘﻴﺎﺱ ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻤﺨﺼﺹ ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺤﻴﺙ ﺘﺤﺼﻠﻨﺎ ﻋﻠﻰ ﺍﻝﻨﺘﺎﺌﺞ ﺍﻝﻤﻭﻀﺤﺔ ﻓﻲ ﺍﻝﺠﺩﻭل ﺭﻗﻡ )‪(13-2‬‬
‫ﺤﻴﺙ ﺍﺘﺠﻬﺕ ﻤﻌﻅﻡ ﺍﻹﺠﺎﺒﺎﺕ ﺇﻝﻰ ‪) R4‬ﻻ ﺃﻋﻠﻡ ( ﺒﻨﺴﺒﺔ ‪ ، % 35,84‬ﺒﻌﺩﻫﺎ ‪) R1‬ﺃﺴﻠﻭﺏ ﺍﻝﻤﺅﺸﺭ ﺍﻷﺴﺎﺴﻲ( ﺒﻨﺴـﺒﺔ‬
‫‪) R3 ،% 28,30‬ﺃﺴﺎﻝﻴﺏ ﺍﻝﻘﻴﺎﺱ ﺍﻝﻤﺘﻘﺩﻤﺔ ( ﺒﻨﺴﺒﺔ ‪،%22,64‬ﻭ ﻓﻲ ﺍﻷﺨﻴﺭ ‪) R2‬ﺍﻷﺴﻠﻭﺏ ﺍﻝﻨﻤﻁﻲ ( ﺒﺄﻗﹼـل ﻨﺴـﺒﺔ‬
‫ﻭﻫﻲ ‪.%13,21‬‬

‫ﺨـــﻼﺼﺔ‪:‬‬
‫ﻤﻥ ﺨﻼل ﺒﺤﺜﻨﺎ ﻫﺫﺍ ﻗﻤﻨﺎ ﺒﺘﻭﻀﻴﺢ ﻤﻔﻬﻭﻡ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﺘﻲ ﺃﺼﺒﺤﺕ ﺘﻭﺍﺠﻬﻬﺎ ﺍﻝﺒﻨـﻭﻙ ﻭ ﺘﻌﺭﻗـل ﺃﻨﺸـﻁﺘﻬﺎ‬
‫ﺒﺸﻜل ﻜﺒﻴﺭ ‪،‬ﻜﻤﺎ ﺴﺭﺩﻨﺎ ﻜل ﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺄﻨﻭﺍﻉ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻭ ﻤﺴﺒﺒﺎﺘﻬﺎ ﻭ ﺒﻜﻴﻔﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺒﻤﺎ ﻴﻀﻤﻥ ﺘﺠﻨﺏ ﺍﻝﺨﺴﺎﺌﺭ‬
‫ﺍﻝﺘﻲ ﻗﺩ ﺘﻨﺠﻡ ﻋﻨﻬﺎ ‪،‬ﻭ ﻗﻤﻨﺎ ﻤﻥ ﺨﻼﻝﻬﺎ ﺒﺎﻝﺘﻌﺭﻑ ﻋﻠﻰ ﻤﺩﻯ ﺇﺩﺭﺍﻙ ﺍﻝﺒﻨﻭﻙ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻬﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻭﻁﺭﻕ ﺍﻝﺘﻌﺎﻤل ﻤﻌﻬﺎ ‪،‬‬
‫ﻭ ﻤﺩﻯ ﺘﻭﺍﻓﻕ ﻤﻤﺎﺭﺴﺎﺕ ﺇﺩﺍﺭﺓ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻭ ﻤﺎ ﺘﻨﺹ ﻋﻠﻴﻪ ﺍﻝﻘﻭﺍﻋﺩ ﻭ ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻝﻭﺍﺭﺩﺓ ﻓﻲ ﺒﺎﺯل "‪ ،"2‬ﻭ ﺒﻨﺎﺀﺍ ﻋﻠـﻰ‬
‫ﻤﺎ ﻭﺭﺩ ﻓﻲ ﺩﺭﺍﺴﺘﻨﺎ ﺍﻝﻤﻴﺩﺍﻨﻴﺔ ﺍﻝﺘﻲ ﺍﺭﺘﺒﻁﺕ ﺒﺎﻝﺒﻨﻭﻙ ﺍﻝﻌﺎﻤﻠﺔ ﻓﻲ ﺍﻝﺠﺯﺍﺌﺭ ‪،‬ﻭ ﻤﻥ ﺨﻼل ﺍﺴﺘﻁﻼﻉ ﺁﺭﺍﺀ ﺃﻓﺭﺍﺩ ﺍﻝﻌﻴﻨﺔ ﻭ ﻜﺫﻝﻙ‬
‫ﻤﻥ ﺨﻼل ﺍﻝﻤﻘﺎﺒﻼﺕ ﻭ ﺠﻤﻠﺔ ﺍﻷﺴﺌﻠﺔ ﺍﻝﺘﻲ ﻭﺠﻬﻨﺎﻫﺎ ﻝﻤﺩﺭﺍﺀ ﺒﻌﺽ ﺍﻝﺒﻨﻭﻙ ﻭ ﺍﻹﺠﺎﺒﺎﺕ ﺍﻝﻭﺍﺭﺩﺓ ﻤﻥ ﻁﺭﻓﻬﻡ ‪،‬ﺘﻭﺼـﻠﻨﺎ ﺇﻝـﻰ‬
‫ﺠﻤﻠﺔ ﻤﻥ ﺍﻝﻨﺘﺎﺌﺞ ﻨﻌﺭﻀﻬﺎ ﻓﻴﻤﺎ ﻴﻠﻲ ‪:‬‬
‫ﻥ ﺍﻝﻔﺭﻀﻴﺔ ﺍﻷﻭﻝﻰ‬
‫‪ -‬ﺤﺴﺏ ﻨﺘﺎﺌﺞ ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﻤﻴﺩﺍﻨﻴﺔ ﻭ ﺘﺒﻌﺎ ﻝﻠﻨﺴﺏ ﺍﻝﻭﺍﺭﺩﺓ ﻓﻲ ﺍﻝﺠﺩﻭل ﺍﻝﺨﺎﺹ ﺒﺎﻝﻤﺤﻭﺭ ﺍﻝﺜﺎﻨﻲ ﻨﺠﺩ ﺃ ‪‬‬
‫ﺼﺤﻴﺤﺔ ﻓﻴﻤﺎ ﻴﺨﺹ ﺍﻫﺘﻤﺎﻡ ﺍﻝﺒﻨﻭﻙ ﺒﺘﻜﻭﻴﻥ ﺇﻁﺎﺭ ﻝﻠﺘﻌﺭﻑ ﻋﻠﻰ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ؛‬
‫ﻥ ﻤﺎ ﻭﺭﺩ ﻓﻲ ﺍﻝﺩﺭﺍﺴﺔ ﺍﻝﺘﻁﺒﻴﻘﻴﺔ ﻴﻨﻔﻲ ﺼﺤﺔ ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺜﺎﻨﻴﺔ ﻓﻴﻤﺎ‬
‫‪ -‬ﻤﻥ ﺨﻼل ﺍﻝﻨﺘﺎﺌﺞ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﻤﺤﻭﺭ ﺍﻝﺜﺎﻝﺙ ﻨﺠﺩ ﺃ ‪‬‬
‫ﻴﺨﺹ ﻭﻀﻊ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﻝﻤﻭﺍﺠﻬﺔ ﻫﺫﺍ ﺍﻝﻨﻭﻉ ﻤﻥ ﺍﻝﻤﺨﺎﻁﺭ ؛‬
‫‪ -‬ﺘﺘﺄﻜﹼﺩ ﺍﻝﻔﺭﻀﻴﺔ ﺍﻝﺜﺎﻝﺜﺔ ﻻ ﻴﺘﻡ ﺘﺸﻜﻴل ﺨﻁﻁ ﻁﻭﺍﺭﺉ ﺍﺤﺘﻴﺎﻁﻴﺔ ﻝﻤﻭﺍﺠﻬﺔ ﺃﻱ ﺨﺴﺎﺌﺭ ﺘﺴﺒﺒﻬﺎ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭﻓﻘـﺎ‬
‫ﻝﻤﺎ ﻭﺭﺩ ﻓﻲ ﺍﻝﻨﺘﺎﺌﺞ ﺍﻝﺠﺩﻭل ﺍﻝﺨﺎﺹ ﺒﺎﻝﻤﺤﻭﺭ ﺍﻝﺭﺍﺒﻊ‪ ،‬ﻜﻤﺎ ﻨﻭﻀ‪‬ﺢ ﺍﻝﻨﺘﺎﺌﺞ ﻻ ﺘﺘﺒ‪‬ﻊ ﻗﻭﺍﻋﺩ ﺍﻹﺩﺍﺭﺓ ﺍﻝﺴﻠﻴﻤﺔ ﻝﻠﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‬
‫ﺤﺴﺏ ﻤﺎ ﻭﺭﺩ ﻓﻲ ﺍﺘﻔﺎﻗﻴﺔ ﺒﺎﺯل ‪ 2‬ﻭ ﺒﺫﻝﻙ ﻓﺎﻝﻔﺭﻀﻴﺔ ﺍﻝﺭﺍﺒﻌﺔ ﻓﻴﻤﺎ ﻴﺨﺹ ﻋﺩﻡ ﺨﻀﻭﻉ ﺍﻝﺒﻨﻭﻙ ﻝﻬﺫﻩ ﺍﻝﻘﻭﺍﻋﺩ ﺼﺤﻴﺤﺔ؛‬

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‫_______________________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫‪ -‬ﻭ ﺍﻝﺠﺩﻭل ﺍﻝﺨﺎﺹ ﺒﻨﺘﺎﺌﺞ ﺍﻝﻤﺤﻭﺭ ﺍﻝﺨﺎﻤﺱ ﻓﻴﻤﺎ ﻴﺨﺹ ﺍﻫﺘﻤﺎﻡ ﻫﺫﻩ ﺍﻝﺒﻨﻭﻙ ﺒﺎﺘﺨﺎﺫ ﺇﺤﺩﻯ ﺍﻝﻁﺭﻕ ﺍﻝﺨﺎﺼﺔ ﺒﺎﺤﺘﺴـﺎﺏ‬
‫ﺭﺃﺱ ﻤﺎل ﻤﺨﺼﺹ ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺁﻝﺕ ﺇﻝﻰ ﺍﻝﺤﻴﺎﺩ ﺤﻴﺙ ﻻ ﻴﻤﻜﻥ ﺇﺜﺒﺎﺕ ﺃﻭ ﻨﻔﻲ ﻤـﺎ ﻭﺭﺩ ﻓـﻲ ﺍﻝﻔﺭﻀـﻴﺔ‬
‫ﺍﻝﺨﺎﻤﺴﺔ؛‬
‫‪ -‬ﺘﻬﺘﻡ ﺍﻝﺒﻨﻭﻙ ﻓﻲ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﻤﻌﺭﻓﺘﻬﺎ ﻭ ﺘﺤﺩﻴﺩ ﻜل ﺠﻭﺍﻨﺒﻬﺎ ﺤﻴﺙ ﺘﻌﻤل ﻋﻠﻰ ﺍﻝﺠﺎﻨﺏ ﺍﻝﻨﻅﺭﻱ ﺃﻜﺜﺭ ﻤﻥ‬
‫ﺍﻝﻌﻤﻠﻲ‪ ،‬ﻓﻬﻲ ﺘﻘﻭﻡ ﺒﺎﻻﻁﻼﻉ ﻋﻠﻰ ﺍﻝﻘﻭﺍﻋﺩ ﻭ ﺍﻝﻘﻭﺍﻨﻴﻥ ﺍﻝﺨﺎﺼﺔ ﺒﻬﺫﺍ ﺍﻝﻨﻭﻉ ﻤﻥ ﺍﻝﻤﺨﺎﻁﺭ ؛‬
‫‪ -‬ﻻ ﺘﻘﻭﻡ ﺍﻝﺒﻨﻭﻙ ﺒﻭﻀﻊ ﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﻤﺤﺩﺩﺓ ﻹﺘﺒﺎﻋﻬﺎ ﻓﻲ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ‪،‬ﻤﻤﺎ ﻴﺠﻌﻠﻬـﺎ ﺃﻜﺜـﺭ ﻋﺭﻀـﺔ‬
‫ﻝﻠﺨﺴﺎﺌﺭ ﻭ ﺃﻗل ﻜﻔﺎﺀﺓ ﻹﺩﺍﺭﺓ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ؛‬
‫‪ -‬ﻻﺘﻀﻊ ﺍﻝﺒﻨﻭﻙ ﺨﻁﻁ ﻁﻭﺍﺭﺉ ﺍﺤﺘﻴﺎﻁﻴﺔ ﻤﻥ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﻤﺤﺘﻤﻠﺔ ﻤﻥ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ؛‬
‫‪ -‬ﻻ ﺘﻠﺘﺯﻡ ﺍﻝﺒﻨﻭﻙ ﺒﺘﻁﺒﻴﻕ ﺒﻌﺽ ﻤﻥ ﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﺴﻠﻴﻤﺔ ﻹﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺤﺴﺏ ﻤﺎ ﻭﺭﺩ ﻓﻲ ﺍﺘﻔﺎﻗﻴﺔ ﺒـﺎﺯل ‪، 2‬‬
‫ﻜﻤﺎ ﺃﻨﻬﺎ ﺘﻘﺼ‪‬ﺭ ﻓﻲ ﺠﺎﻨﺏ ﺍﻹﻓﺼﺎﺡ ﻤﻤﺎ ﻴﻬﺯ ﺼﻭﺭﺘﻬﺎ ﺃﻤﺎﻡ ﺠﻤﺎﻫﻴﺭ ﺍﻝﻌﻤﻼﺀ؛‬
‫ﻻ ﺃﻨﻬﺎ ﻻ ﺘﻠﺘﺯﻡ ﺃﺜﻨﺎﺀ ﺘﺄﺩﻴﺔ ﺃﻨﺸﻁﺘﻬﺎ ﺒﺘﻁﺒﻴﻘﻬﺎ ﻜﻠﻴـﺎ‪،‬‬
‫‪ -‬ﺘﺨﻀﻊ ﺍﻝﺒﻨﻭﻙ ﻝﺠﻤﻠﺔ ﻤﻥ ﺍﻝﻤﻘﺭﺭﺍﺕ ﺍﻝﻭﺍﺭﺩﺓ ﻓﻲ ﺍﺘﻔﺎﻗﻴﺔ ﺒﺎﺯل ﺇ ﹼ‬
‫ﻥ ﻤﻌﻅﻡ ﺍﻝﺒﻨﻭﻙ ﻭﺇﻥ ﻝﻡ ﻨﻘـل ﻜﻠﻬـﺎ ﻻ ﺘﻘـﻭﻡ‬
‫ﺨﺎﺼﺔ ﻓﻴﻤﺎ ﻴﺨﺹ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺤﻴﺙ ﺃ ‪‬‬
‫ﺒﻭﻀﻊ ﻤﺨﺼﺼﺎﺕ ﻝﻤﻭﺍﺠﻬﺔ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﺘﺒﻌﺎ ﻝﻤﺎ ﻭﺭﺩ ﻤﻘﺭﺭﺍﺕ ﺒﺎﺯل‪2‬؛‬
‫‪ -‬ﻻ ﺘﻌﻤل ﺍﻝﺒﻨﻭﻙ ﻋﻠﻰ ﻜﻔﺎﺀﺓ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ ﻝﺩﻴﻬﺎ ﻓﻴﻤﺎ ﻴﺨﺹ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ‪،‬ﻭ ﻓﻲ ﺤﺎﻝﺔ ﺘﻭ‪‬ﻓﺭ ﺍﻝﺒﻨﻭﻙ ﻋﻠـﻰ‬
‫ﻫﻴﺌﺎﺕ ﺇﺩﺍﺭﻴﺔ ﺘﺨﺘﺹ ﻭ ﺘﻬﺘﻡ ﺒﺈﺩﺍﺭﺓ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻓﻌﺎﺩﺓ ﻻ ﺘﻜﻭﻥ ﻤﺅﻫﻠﺔ ﺒﺩﺭﺠﺔ ﺘﺠﻌﻠﻬﺎ ﻤﺘﺄﻜﺩﺓ ﻤﻥ ﺘﻐﻁﻴﺔ ﻜﺎﻓـﺔ ﺃﻨـﻭﺍﻉ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﻲ ﻗﺩ ﻴﻭﺍﺠﻬﻬﺎ ﺍﻝﺒﻨﻙ ﺃﺜﻨﺎﺀ ﺃﺩﺍﺀﻩ ﻝﻨﺸﺎﻁﻪ ‪،‬‬
‫‪ -‬ﺘﻌﺎﻨﻲ ﻤﻌﻅﻡ ﺍﻝﺒﻨﻭﻙ ﻤﻥ ﻨﻔﺱ ﺍﻝﻤﺨﺎﻁﺭ ﻭ ﺍﻝﺘﻲ ﻋﺎﺩﺓ ﻤﺎ ﺘﺘﻤﺤﻭﺭ ﻋﻠﻰ ﺍﻝﻌﻨﺼﺭ ﺍﻝﺒﺸﺭﻱ ﺒﺩﺍﻴـﺔ ﻤـﻥ ﻋـﺩﻡ ﻜﻔـﺎﺀﺓ‬
‫ﺒﺎﺭﺘﻜﺎﺏ ﺍﻷﺨﻁﺎﺀ ﻭﺼﻭﻻ ﺇﻝﻰ ﺍﻝﺠﺎﻨﺏ ﺍﻷﺨﻼﻗﻲ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﻌﻤﻠﻴﺎﺕ ﺍﻻﺤﺘﻴﺎل ﻤﻥ ﺴﺭﻗﺔ ﻭ ﺍﺨـﺘﻼﺱ ﻭ ﻏﻴﺭﻫـﺎ‪ ،‬ﻨﺘﻴﺠـﺔ‬
‫ﺍﻝﺘﺴﺎﻫل ﻤﻊ ﻤﺴﺒﺒﻲ ﻫﺫﺍ ﺍﻝﻨﻭﻉ ﻤﻥ ﻤﺨﺎﻁﺭ ﻤﻥ ﻁﺭﻑ ﺍﻝﻤﺴﺅﻭﻝﻴﻥ ؛‬
‫ﻥ ﻀـﻌﻑ ﺃﻨﻅﻤـﺔ‬
‫‪ -‬ﻴﻌﺘﺒﺭ ﺍﻝﺠﺎﻨﺏ ﺍﻝﺘﻜﻨﻭﻝﻭﺠﻲ ﻓﻲ ﺍﻝﺒﻨﻭﻙ ﺜﺎﻨﻲ ﺃﻜﺒﺭ ﻤﺴﺒﺏ ﻝﻠﺨﺴﺎﺌﺭ ﺒﻌﺩ ﺍﻝﻌﻨﺼﺭ ﺍﻝﺒﺸﺭﻱ ‪،‬ﺤﻴﺙ ﺃ ‪‬‬
‫ﺍﻻﺘﺼﺎل ﻭﺍﻝﻜﻤﺒﻴﻭﺘﺭ ‪ ،‬ﻭﻜﺫﺍ ﻨﻘﺹ ﺍﻝﺘﻜﻭﻴﻥ ‪ ،‬ﻀﻌﻑ ﺍﻹﻤﻜﺎﻨﻴﺎﺕ ﻭ ﻋﺩﻡ ﻤﻭﺍﻜﺒﺔ ﺍﻝﺘﻁﻭﺭﺍﺕ ﻓﻲ ﻫﺫﺍ ﺍﻝﺠﺎﻨـﺏ ﻤـﻥ ﺃﻜﺜـﺭ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺍﻝﺘﻲ ﺘﻌﺎﻨﻲ ﻤﻨﻬﺎ ﺍﻝﺒﻨﻭﻙ ﺍﻝﻌﺎﻤﻠﺔ ﻓﻲ ﺍﻝﺠﺯﺍﺌﺭ؛‬
‫‪ -‬ﺘﻠﺠﺄ ﺒﻌﺽ ﺍﻝﺒﻨﻭﻙ ﺇﻝﻰ ﻋﻨﺼﺭ ﺍﻝﺘﺄﻤﻴﻥ ﻜﺤل ﻝﻤﻭﺍﺠﻬﺔ ﺒﻌﺽ ﺃﻨﻭﺍﻉ ﺍﻝﻤﺨﺎﻁﺭ ﻤﻥ ﻀﻤﻨﻬﺎ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ‪ ،‬ﻝﺫﻝﻙ‬
‫ﻻ ﺘﻭﻝﻲ ﺃﻫﻤﻴﺔ ﻜﺒﻴﺭﺓ ﻹﺩﺍﺭﺘﻬﺎ ﻤﻥ ﺨﻼ ل ﺘﻘﻴﻠﻬﺎ ﺃﻭ ﺘﺠﻨﺒﻬﺎ؛‬
‫‪ -‬ﻏﻴﺎﺏ ﺜﻘﺎﻓﺔ ﺍﻝﻤﻨﺎﻓﺴﺔ ﺒﻴﻥ ﺍﻝﺒﻨﻭﻙ ﺒﺎﻋﺘﺒﺎﺭﻫﺎ ﻴﻐﻠﺏ ﻋﻠﻴﻬﺎ ﺍﻝﻁﺎﺒﻊ ﺍﻝﻌﻤﻭﻤﻲ ﺠﻌـل ﻤـﻥ ﻤﻭﻀـﻭﻉ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨـﺎﻁﺭ‬
‫ﻤﻭﻀﻭﻋﺎ ﻝﻴﺱ ﺫﻭ ﺃﻫﻤﻴﺔ ﻓﻲ ﺃﻭﻝﻭﻴﺎﺕ ﺇﺩﺍﺭﺓ ﺍﻝﺒﻨﻭﻙ ؛‬
‫‪ -‬ﺘﻭﻝﻰ ﺇﺩﺍﺭﺓ ﺍﻝﺒﻨﻭﻙ ﻓﻲ ﺍﻝﺠﺯﺍﺌﺭ ﺍﻷﻫﻤﻴﺔ ﺍﻝﻘﺼﻭﻯ ﻝﻠﻤﺨﺎﻁﺭ ﺍﻻﺌﺘﻤﺎﻨﻴﺔ ﺃﻜﺜﺭ ﻤﻥ ﻏﻴﺭﻫﺎ ﻤﻥ ﺍﻝﻤﺨﺎﻁﺭ ﺒﻤﺎ ﻓـﻲ ﺫﻝـﻙ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪ ،‬ﺤﻴﺙ ﻴﺘﻡ ﺇﻫﻤﺎل ﺃﻱ ﻤﺨﻁﺭ ﻤﻥ ﺍﻝﻤﻤﻜﻥ ﺃﻥ ﻴﺴﺒﺏ ﺨﺴﺎﺭﺓ ﻝﻠﺒﻨﻙ ﺃﻤﺎﻡ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺨﺎﺼﺔ ﺒﺎﻝﺠﺎﻨﺏ ﺍﻝﻤﺎﻝﻲ‬
‫ﻝﻠﺒﻨﻙ ؛‬
‫‪ -‬ﻴﻌﺘﺒﺭ ﺍﻻﺤﺘﻴﺎﻁﻲ ﺍﻝﻘﺎﻨﻭﻨﻲ ﺍﻝﻤﺨﺼﺹ ﻝﻤﻭﺍﺠﻬﺔ ﺃﻱ ﺨﺴﺎﺌﺭ ﻜﻔﻴل ﺒﺘﻐﻁﻴﺔ ﻜﺎﻓﺔ ﺍﻝﻤﺨﺎﻁﺭ ﻏﻴﺭ ﺍﻝﻤﺨـﺎﻁﺭ ﺍﻻﺌﺘﻤﺎﻨﻴـﺔ‬
‫ﺍﻝﺘﻲ ﻋﺎﺩﺓ ﻤﺎ ﻴﺘﻡ ﺘﻐﻁﻴﺘﻬﺎ ﺒﺎﻝﻀﻤﺎﻨﺎﺕ‪ ،‬ﻝﺫﻝﻙ ﺘﺭﻯ ﺇﺩﺍﺭﺍﺕ ﺍﻝﺒﻨﻭﻙ ﺃﻨﹼﻬﺎ ﻓﻲ ﻏﻨﻰ ﻋﻥ ﻋﻨﺎﺀ ﻭﻀﻊ ﺨﻁـﻁ ﻹﺩﺍﺭﺓ ﺍﻝﻤﺨـﺎﻁﺭ‬
‫ﺍﻷﺨﺭﻯ‪.‬‬
‫ﺍﻻﻗﺘﺭﺍﺤﺎﺕ‪:‬‬
‫ﻤﻥ ﺃﺠل ﺠﻌل ﺍﻝﺒﻨﻭﻙ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﺃﻜﺜﺭ ﺠﺎﻫﺯﻴﺔ ﻝﻤﻭﺍﺠﻬﺔ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭ ﺍﻝﻘﺩﺭﺓ ﻋﻠﻰ ﺇﺩﺍﺭﺘﻬﺎ ﺒﺸﻜل ﻓﻌ‪‬ـﺎل ﻭ‬
‫ﻴﺘﻨﺎﺴﺏ ﻤﻊ ﺍﻝﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﺩﻭﻝﻴﺔ‬

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‫______________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫‪ -‬ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﺴﻠﻁﺎﺕ ﻓﺭﺽ ﻗﻭﺍﻋﺩ ﺼﺎﺭﻤﺔ ﺘﻘﻀﻲ ﺒﻀﺭﻭﺭﺓ ﺘﺒﻨﻲ ﺍﻝﺒﻨﻭﻙ ﺨﻁﻁ ﻭﺍﺴﺘﺭﺍﺘﻴﺠﻴﺎﺕ ﻓﻲ ﺇﻁﺎﺭ ﻤﺘﻜﺎﻤـل‬
‫ﻭﻓﻌ‪‬ﺎل ﻴﺸﻤل ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﺼﻭﺭﺓ ﻜﻠﻴﺔ ﻤﻥ ﺃﺠل ﺍﻝﺴﻴﻁﺭﺓ ﻋﻠﻰ ﻫﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻭﺤﺠﻡ ﺍﻝﺨﺴﺎﺌﺭ ﺍﻝﺘﻲ ﻤﻥ ﺍﻝﻤﻤﻜﻥ‬
‫ﺃﻥ ﺘﺴﺒﺒﻬﺎ؛‬
‫‪ -‬ﻴﺘﻭﺠﺏ ﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻌﺎﻤﺔ ﻓﻲ ﻫﺫﻩ ﺍﻝﺒﻨﻭﻙ ﺃﻥ ﺘﻌﻤل ﻋﻠﻰ ﻭﻀﻊ ﻨﻅﺎﻡ ﻹﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸـﻐﻴﻠﻴﺔ ﻴﻭﺍﻓـﻕ ﻋﻠﻴـﻪ‬
‫ﻤﺠﻠﺱ ﺍﻹﺩﺍﺭﺓ‪ ،‬ﻭ ﺃﻥ ﺘﺘﺄﻜﺩ ﻤﻥ ﻗﻴﺎﻡ ﻜل ﺍﻝﺠﻬﺎﺕ ﺍﻝﻤﻌﻨﻴﺔ ﺒﺘﻁﺒﻴﻕ ﻫﺫﺍ ﺍﻝﻨﻅﺎﻡ‪،‬ﻜﻤﺎ ﻴﺘﻌﻴ‪‬ﻥ ﻋﻠﻴﻬﺎ ﺍﻝﺘﺄﻜﺩ ﻤﻥ ﺃﻥ ﻜﺎﻓﺔ ﺍﻝﻤﻭﻅﻔﻴﻥ‬
‫ﻓﻲ ﺍﻝﺒﻨﻙ ﻋﻠﻰ ﻋﻠﻡ ﺒﻤﺴﺅﻭﻝﻴﺎﺘﻬﺎ ﻓﻴﻤﺎ ﻴﺘﻌﻠﻕ ﺒﺈﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ‪ ،‬ﻤﻥ ﺨﻼل ﺘﻌﺭﻴﻑ ﻫﺅﻻﺀ ﺒﻬﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻭ ﻤﺎ ﻴﺘﺭﺘﺏ‬
‫ﻋﻨﻬﺎ ﻓﻲ ﺤﺎل ﻭﻗﻭﻋﻬﺎ؛‬
‫‪ -‬ﺍﻝﻌﻤل ﻋﻠﻰ ﺯﻴﺎﺩﺓ ﻜﻔﺎﺀﺓ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ ﺒﻤﺎ ﻴﺘﻤﺎﺸﻰ ﻭ ﺍﻝﺘﻁﻭﺭﺍﺕ ﻓﻲ ﺠﺎﻨﺏ ﺍﻹﺩﺍﺭﺓ ﺍﻝﺤﺩﻴﺜﺔ ﻝﻠﻤﺨﺎﻁﺭ ﺍﻝﻤﺼﺭﻓﻴﺔ ﻭ‬
‫ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺒﺸﻜل ﺨﺎﺹ ‪ ،‬ﻭ ﻜﺫﺍ ﻓﻴﻤﺎ ﻴﺨﺹ ﺍﻝﺘﻌﺎﻤل ﺒﺎﻝﺘﻜﻨﻭﻝﻭﺠﻴﺎ ﺨﺎﺼﺔ ﻓﻲ ﻅل ﺍﻝﺘﻁﻭﺭﺍﺕ ﺍﻝﻭﺍﺭﺩﺓ ﻋﻠﻰ ﺍﻝﺒﻨﻭﻙ‬
‫ﻓﻲ ﻫﺫﺍ ﺍﻝﻤﺠﺎل؛‬
‫‪ -‬ﻋﻠﻰ ﺍﻝﺴﻠﻁﺎﺕ ﺍﻝﺭﻗﺎﺒﻴﺔ ﺃﻥ ﺘﻔﺭﺽ ﻋﻠﻰ ﺍﻝﺒﻨﻭﻙ ﻗﻭﺍﻋﺩ ﺼﺎﺭﻤﺔ ﺘﺠﺒﺭﻫﻡ ﻋﻠﻰ ﺍﻁﻼﻋﻬﺎ ﺒﻤﺨﺘﻠﻑ ﻤﺎ ﻴﻭﺍﺠﻬﻬـﺎ ﻤـﻥ‬
‫ﻤﺨﺎﻁﺭ ﺘﺸﻐﻴﻠﻴﺔ‪ ،‬ﻭ ﺫﻝﻙ ﻤﻥ ﺨﻼل ﺘﻘﺎﺭﻴﺭ ﺩﻭﺭﻴﺔ ﺘﺤﺘﻭﻱ ﻋﻠﻰ ﻜل ﻤﺎ ﻴﺘﻌﻠﻕ ﺒﻬﺫﻩ ﺍﻝﻤﺨﺎﻁﺭ ﻭ ﻜﻴﻔﻴﺔ ﺍﻝﺘﻌﺎﻤل ﻤﻌﻬﺎ ؛‬
‫‪ -‬ﻴﺠﺏ ﻋﻠﻰ ﺍﻝﺒﻨﻙ ﺍﻝﻘﻴﺎﻡ ﺒﻤﺭﺍﺠﻌﺔ ﻝﻠﺴﻴﺎﺴﺎﺕ ﻭ ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻝﻤﺘﺒﻌﺔ ﻓﻲ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ‪ ،‬ﺒﺸـﻜل ﻴﺠﻌﻠﻬـﺎ‬
‫ﺘﻭﺍﻜﺏ ﺍﻝﺘﻐﻴﺭﺍﺕ ﺍﻝﻁﺎﺭﺌﺔ ﻓﻲ ﻤﺠﺎل ﺇﺩﺍﺭﺓ ﻫﺫﺍ ﺍﻝﻨﻭﻉ ﻤﻥ ﺍﻝﻤﺨﺎﻁﺭ ؛‬
‫‪ -‬ﻋﻠﻰ ﺍﻝﺒﻨﻙ ﺍﻝﻘﻴﺎﻡ ﺒﺈﻨﺸﺎﺀ ﺨﻁﻁ ﻁﻭﺍﺭﺉ ﻝﻤﻭﺍﺠﻬﺔ ﺃﻱ ﺃﺤﺩﺍﺙ ﻤﻥ ﺸﺄﻨﻬﺎ ﺍﻝﺘﺴﺒﺏ ﻓﻲ ﻭﻗـﻭﻉ ﺨﺴـﺎﺌﺭ ﺃﺜﻨـﺎﺀ ﺃﺩﺍﺌـﻪ‬
‫ﻷﻨﺸﻁﺘﻪ‪ ،‬ﻜﻨﺘﻴﺠﺔ ﻝﺘﻭﻗﻑ ﺒﻌﺽ ﺍﻷﻨﺸﻁﺔ ﺃﻭ ﺘﻭﻗﻑ ﺍﻝﻌﻤل ﻜﻜل ‪،‬ﻜﻤﺎ ﻴﺠﺏ ﺘﺤﺩﻴﺙ ﻫﺫﻩ ﺍﻝﺨﻁﻁ ﺒﻤﺎ ﻴﺘﻼﺀﻡ ﻭﻨﺸﺎﻁ ﺍﻝﺒﻨﻙ ؛‬
‫ﻋﻠﻰ ﺍﻝﺒﻨﻙ ﺃﻥ ﻴﺘﺒﻨﻰ ﺴﻴﺎﺴﺔ ﺍﻹﻓﺼﺎﺡ ﺒﺸﻜل ﻴﻌﺯﺯ ﺜﻘﺔ ﻋﻤﻼﺌﻪ ﻭ ﻴﺤﻔﺯﻫﻡ ﻋﻠﻰ ﺍﻝﺘﻌﺎﻤل ﻤﻌﻪ ﻤﻥ ﺨﻼل ﺇﻋﻁﺎﺀ ﺍﻝﻌﻤـﺎل‬
‫ﺍﻝﺨﻁﻭﻁ ﺍﻝﻌﺭﻴﻀﺔ ﺍﻝﺘﻲ ﻴﺘﺒﻌﻬﺎ ﺍﻝﺒﻨﻙ ﺃﺜﻨﺎﺀ ﺇﺩﺍﺭﺘﻪ ﻝﻠﻤﺨﺎﻁﺭ ﻜﻜل ﺒﺸﻜل ﻴﻤﻨﺢ ﺍﻝﻌﻤﻼﺀ ﺍﻝﺜﻘﺔ ﻓﻲ ﺍﻝﺘﻌﺎﻤل ﻤﻊ ﻫﺫﺍ ﺍﻝﺒﻨﻙ‪.‬‬

‫ﺍﻝﻬﻭﺍﻤﺵ ﻭ ﺍﻝﻤﺭﺍﺠﻊ‪:‬‬

‫‪i‬‬
‫‪-TanTanKawtar,Le processus de gestion et de mesure du risque opérationnel dans le cadre des règles‬‬
‫‪et des saines pratiques prévues par le comité de Bâle :Présentation d'une‬‬
‫‪démarched'implémentation, mémoire pour l'obtention du mastere professionnel audit et finance-‬‬
‫‪Université‬‬ ‫‪des‬‬ ‫‪Technologies‬‬ ‫‪de‬‬ ‫‪l'information‬‬ ‫‪et‬‬ ‫‪Management‬‬ ‫‪des‬‬ ‫‪entreprises‬‬
‫‪,TUNISIE ,2007/2008p.15.‬‬
‫‪ii‬‬
‫‪-Marco micocci ,Advanced operational risk modeling in banks and insurance companies, ABI-Dipo‬‬
‫‪26/27 June2012 , Roma , p.10.‬‬
‫‪ -iii‬ﺇﺒﺭﺍﻫﻴﻡ ﺍﻝﻜﺭﺍﺴﻨﺔ ‪ ،‬ﺃﻁﺭ ﺃﺴﺎﺴﻴﺔ ﻭ ﻤﻌﺎﺼﺭﺓ ﻓﻲ ﺍﻝﺭﻗﺎﺒﺔ ﻋﻠﻰ ﺍﻝﺒﻨﻭﻙ ﻭ ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ‪،‬ﺼﻨﺩﻭﻕ ﺍﻝﻨﻘﺩ ﺍﻝﻌﺭﺒﻲ ‪،‬ﻤﻌﻬﺩ ﺍﻝﺴﻴﺎﺴـﺎﺕ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ‪،‬ﺃﺒﻭﻅﺒﻲ ‪ ،‬ﻤﺎﺭﺱ ‪ ، 2006‬ﺹ ‪.41‬‬
‫‪-iv‬ﺼﻨﺩﻭﻕ ﺍﻝﻨﻘﺩ ﺍﻝﻌﺭﺒﻲ‪ ،‬ﺍﻝﻠﺠﻨﺔ ﺍﻝﻌﺭﺒﻴﺔ ﻝﻠﺭﻗﺎﺒﺔ ﺍﻝﻤﺼﺭﻓﻴﺔ ‪،‬ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭ ﻜﻴﻔﻴﺔ ﺍﺤﺘﺴﺎﺏ ﺍﻝﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﺭﺃﺴﻤﺎﻝﻴﺔ ﻝﻬـﺎ ‪،‬‬
‫ﺍﺒﻭﻅﺒﻲ ‪ ،2004 ،‬ﺹ ‪.7‬‬
‫‪v‬‬
‫‪-TanTanKawtar , op-cit.p.17.‬‬
‫‪vi‬‬
‫‪- Hans-Ulrich Doerig,ViceCharman, Operational risks in financial services an old challenge in a‬‬
‫‪new‬‬
‫‪Environment, CREDIT SUISSE GROUP ,JANUARY 2001, PARTLY ADJUSTED APRIL 2003,‬‬
‫‪p.21.‬‬
‫‪vii‬‬
‫‪-TanTanKawtar , op-cit. p18‬‬
‫‪ -viii‬ﻨﺼﺭ ﻋﺒﺩ ﺍﻝﻜﺭﻴﻡ ‪ ،‬ﻤﺼﻁﻔﻰ ﺃﺒﻭ ﺼﻼﺡ‪ ،‬ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺤﺴﺏ ﻤﺘﻁﻠﺒﺎﺕ ﺒﺎﺯل ‪ :2‬ﺩﺭﺍﺴﺔ ﻝﻁﺒﻴﻌﺘﻬﺎ ﻭﺴﺒل ﺇﺩﺍﺭﺘﻬﺎ ﻓﻲ ﺤﺎﻝﺔ‬
‫ﺍﻝﺒﻨﻭﻙ ﺍﻝﻌﺎﻤﻠﺔ ﻓﻲ ﻓﻠﺴﻁﻴﻥ ‪،‬ﺠﺎﻤﻌﺔ ﺒﻴﺭﺯﻴﺕ ﻓﻠﺴﻁﻴﻥ ‪ ،‬ﻭﺭﻗﺔ ﻋﻤل ﻤﻘﺩﻤﺔ ﻓﻲ ﺍﻝﻤﺅﺘﻤﺭ ﺍﻝﻌﻠﻤﻲ ﺍﻝﺴﻨﻭﻱ ﺍﻝﺨﺎﻤﺱ ‪ -‬ﺠﺎﻤﻌـﺔ ﻓﻴﻼﺩﻝﻔﻴـﺎ‬
‫ﺍﻷﺭﺩﻨﻴﺔ ﺍﻝﻤﻨﻌﻘﺩ ﻓﻲ ﺍﻝﻔﺘﺭﺓ ﻤﻥ ‪، 2007 /07/5-4‬ﺹ‪.15‬‬
‫‪ix‬‬
‫‪- Ioannis S. Akkizidis,VivianneBouchereau ,Guide to Optimal Operational Risk and BASEL II‬‬
‫‪,Auerbach publication Taylor & Francis Group , United states of America , 2006 .p.105‬‬

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‫_______________________________________________________________________________________________ ﺍﻝﻤﺠﻠﺔ ﺍﻝﺠﺯﺍﺌﺭﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﺘﺼﺎﺩﻴﺔ – ﻋﺩﺩ ‪ / 03‬ﺩﻴﺴﻤﺒﺭ‪2015‬‬

‫‪* Gross income is defined as net interest income plus net non-interest income‬‬
‫‪ -x‬ﺍﻝﺒﻨﻙ ﺍﻝﻤﺭﻜﺯﻱ ﺍﻝﻤﺼﺭﻱ –ﻗﻁﺎﻉ ﺍﻝﺭﻗﺎﺒﺔ ﻭ ﺍﻹﺸﺭﺍﻑ ‪،‬ﻭﺭﻗﺔ ﻤﻨﺎﻗﺸﺔ ﺒﺸﺄﻥ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل ﺍﻝﻼﺯﻡ ﻝﻤﻘﺎﺒﻠﺔ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل‬
‫‪،‬ﻭﺤﺩﺓ ﺘﻁﺒﻴﻕ ﻤﻘﺭﺭﺍﺕ ﺒﺎﺯل ‪ ، 2‬ﺹ ‪. 3‬‬
‫‪xi‬‬
‫‪-Gunther thonabauer, Barbara nossling,Otto-Wanger-platz, Guidelines on operational risk‬‬
‫‪management, OeNB ,FMA , 2006, pp . 99-101‬‬
‫‪ -xii‬ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭ ﻜﻴﻔﻴﺔ ﺍﺤﺘﺴﺎﺏ ﺍﻝﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﺭﺃﺴﻤﺎﻝﻴﺔ ﻝﻬﺎ ‪،‬ﺍﻝﻠﺠﻨﺔ ﺍﻝﻌﺭﺒﻴﺔ ﻝﻠﺭﻗﺎﺒﺔ ﺍﻝﻤﺼﺭﻓﻴﺔ ‪،‬ﺼﻨﺩﻭﻕ ﺍﻝﻨﻘﺩ ﺍﻝﻌﺭﺒـﻲ‬
‫ﺃﺒﻭﻅﺒﻲ ‪ ،2004،‬ﺹ ﺹ ‪. 25،24‬‬
‫‪xiii‬‬
‫‪-Gunther thonabauer, Barbara nossling,op.cit p.24‬‬
‫‪ -xiv‬ﺍﻝﺒﻨﻙ ﺍﻝﻤﺭﻜﺯﻱ ﺍﻝﻤﺼﺭﻱ ‪،‬ﻗﻁﺎﻉ ﺍﻝﺭﻗﺎﺒﺔ ﻭ ﺍﻹﺸﺭﺍﻑ ‪،‬ﻭﺤﺩﺓ ﺘﻁﺒﻴﻕ ﻤﻘﺭﺭﺍﺕ ﺒﺎﺯل ‪، 2‬ﻭﺭﻗﺔ ﻤﻨﺎﻗﺸﺔ ﺒﺸﺄﻥ ﻤﺘﻁﻠﺒﺎﺕ ﺭﺃﺱ ﺍﻝﻤﺎل‬
‫ﺍﻝﻼﺯﻡ ﻝﻤﻘﺎﺒﻠﺔ ﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴل ‪،‬ﺃﻜﺘﻭﺒﺭ ‪، 2009‬ﺹ‪.14‬‬
‫‪xv‬‬
‫‪-Gunther thonabauer, Barbara nossling ,op.cit .p. 27, 30‬‬
‫‪ -xvi‬ﺍﻝﺒﻨﻙ ﺍﻝﻤﺭﻜﺯﻱ ﺍﻝﻤﺼﺭﻱ ‪،‬ﻗﻁﺎﻉ ﺍﻝﺭﻗﺎﺒﺔ ﻭ ﺍﻹﺸﺭﺍﻑ ‪،‬ﻭﺤﺩﺓ ﺘﻁﺒﻴﻕ ﻤﻘﺭﺭﺍﺕ ﺒﺎﺯل ‪ ،2‬ﻨﻔﺱ ﺍﻝﻤﺭﺠﻊ ﺍﻝﺴﺎﺒﻕ ‪ ،‬ﺹ ‪.11‬‬
‫‪xvii‬‬
‫‪-http://www.metricstream.com/solution_briefs/ORM.htm‬‬
‫‪ -xviii‬ﻜﺎﺴﺭ ﻨﺼﺭ ﺍﻝﻤﻨﺼﻭﺭ ‪ ،‬ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﻭﺍﺴﺘﺭﺍﺘﻴﺠﻴﺔ ﺍﻝﺘﺄﻤﻴﻥ ﻓﻲ ﻅل ﺘﻜﻨﻭﻝﻭﺠﻴﺎ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ‪ ،‬ﺍﻝﻤﺅﺘﻤﺭ ﺍﻝﻌﻠﻤﻲ ﺍﻝﺩﻭﻝﻲ ﺍﻝﺴـﻨﻭﻱ‬
‫ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﻭ ﺍﻗﺘﺼﺎﺩ ﺍﻝﻤﻌﺭﻓﺔ ‪ 18-16‬ﺃﻓﺭﻴل ‪، 2007‬ﺹ ‪7‬‬
‫‪xix‬‬
‫‪-Gunther thonabauer, Barbara nossling ,op.cit, p 30,33‬‬
‫‪ -xx‬ﺼﺎﻝـﺢ ﺭﺠــﺏ ﺤﻤﺎﺩ‪،‬ﺍﻝﻤﺭﺠﻊ ﺍﻝﺴﺎﺒﻕ ‪،‬ﺹ ‪. 9‬‬
‫‪ -xxi‬ﺍﻝﻤﺭﺠﻊ ﺍﻝﺴﺎﺒﻕ ‪ ،‬ﺹ‪.11‬‬
‫‪ -xxii‬ﻨﺼﺭ ﻋﺒﺩ ﺍﻝﻜﺭﻴﻡ ‪ ،‬ﻤﺼﻁﻔﻰ ﺃﺒﻭ ﺼﻼﺡ‪ ،‬ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺤﺴﺏ ﻤﺘﻁﻠﺒﺎﺕ ﺒﺎﺯل ‪،2‬ﻤﺭﺠﻊ ﺴﺒﻕ ﺫﻜﺭﻩ ‪ ،‬ﺹ ‪. 18‬‬
‫‪ -xxiii‬ﻨﻔﺱ ﺍﻝﻤﺭﺠﻊ ﺍﻝﺴﺎﺒﻕ ‪ ،‬ﺹ ‪. 19‬‬
‫‪ -xxiv‬ﺇﺩﺍﺭﺓ ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﻭ ﻜﻴﻔﻴﺔ ﺍﺤﺘﺴﺎﺏ ﺍﻝﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﺭﺃﺴﻤﺎﻝﻴﺔ ﻝﻬﺎ ‪،‬ﺍﻝﻠﺠﻨﺔ ﺍﻝﻌﺭﺒﻴﺔ ﻝﻠﺭﻗﺎﺒﺔ ﺍﻝﻤﺼﺭﻓﻴﺔ ‪،‬ﺼﻨﺩﻭﻕ ﺍﻝﻨﻘﺩ ﺍﻝﻌﺭﺒﻲ‪،‬‬
‫ﺹ ‪.11‬‬
‫‪ -xxv‬ﺼﺎﻝﺢ ﺭﺠـﺏ ﺤﻤـﺎﺩ‪ ،‬ﻤﺭﺠﻊ ﺴﺒﻕ ﺫﻜﺭﻩ ‪،‬ﺹ ‪.14‬‬
‫‪ -xxvi‬ﻨﺼﺭﻋﺒﺩ ﺍﻝﻜﺭﻴﻡ ‪ ،‬ﻤﺼﻁﻔﻰ ﺃﺒﻭ ﺼﻼﺡ‪ ،‬ﺍﻝﻤﺨﺎﻁﺭ ﺍﻝﺘﺸﻐﻴﻠﻴﺔ ﺤﺴﺏ ﻤﺘﻁﻠﺒﺎﺕ ﺒﺎﺯل ‪،2‬ﻤﺭﺠﻊ ﺴﺒﻕ ﺫﻜﺭﻩ ‪،‬ﺹ ﺹ‪20،19،‬‬

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