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In recent years and in a frequent manner we observe financial scandals within large companies whose dimension is no longer to be discussed. The daily economic newspapers, make the headlines in the world, Africa is not spared for all that. Resonant bankruptcies and scabrous affairs have subjected companies to a severe test of confidence and management. Corporate leaders who have not yet experienced this type of dramatic event are under the microscope. These significantly negative dysfunctions are the wake-up call for both community and national regulatory authorities. Companies have had to review their management methods. Corporate governance is thus a major axis on which bank administrators must rely in order to remedy any shortcoming likely to create crises within the company.