The main objective of the organization of the banking profession in CEMAC is financial stability. The art of the banker thus consists in taking care not to take reckless risks. Otherwise, it is the security of creditors and particularly depositors that is affected, as is ultimately the financial reputation and the entire economy. In this book, we have chosen to present banking risk management in line with current regulatory developments. We note that Credit Institutions are subject to a risk management and internal control system. Discipline is, as the case may be, the responsibility of several key players, namely shareholders, directors, executive directors, internal auditors and operational staff. The auditors were associated with the mission of detecting bank failures on behalf of COBAC in order to ensure effective external control. If the Institution concerned is in cessation of payments and the difficulty remains insurmountable, the banking supervisor withdraws its approval. From then on, its liquidation begins.