Résumé
Over the last two decades, all the systems intended to anticipate and prevent economic and financial risks have developed significantly. In this context, different risk management frameworks and methods have emerged, embodying the hope of better control of the vagaries of the economic world, both at the corporate level and at the societal level. Among the most common systems, internal control is mainly oriented towards securing financial reporting and compliance with laws and regulations. Gradually, the need to expand risk management to other dimensions emerged, from a strategic perspective and no longer just a technical one. Enterprise Risk Management (ERM), which embodies this need, has given rise to numerous academic studies. However, these leave silent the concrete modalities of implementation and operation of the ERM, as well as its links with other systems, in particular internal control. This research work is based on the case study of an insurance company having implemented risk mapping for around twenty years responding to both compliance concerns and needs linked to its Strategic thinking. Observing this company allows us to describe an ERM system in depth and to better understand its operation and its connection with the internal control function.