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It is through an agreement, the insurance contract, that the relationship between the policyholder and the insurer takes shape. This contract, which is essentially written, constitutes the necessary support of the relationship between insurer and insured, and must conform and obey its own regulations. The objective of this study is to bring to light, on the one hand, the very often little known sanction in the course of the relationship between the insured and/or the subscriber as well as the insurer within the framework of the formation and execution of the contract; and on the other hand, the sanction relating to the insurer as a corporate officer, and his partners within the framework of the execution of his mandate of management of funds belonging to others. From the above, Cima, the institutional organ of the Integrated Organization of the Insurance Industry in African States, is the main institution that deals with insurance in the West African region. And it is through itsregulatory body, the Regional Insurance Supervisory Commission that ICMA controls, monitors and organizes the national insurance market, in conjunction with OHADA.