lo in processes where a serious risk has occurred.IV.2. A risk analysis framework Risk mapping is established to provide managers and operational staff with a risk framework. It is also a tool that control bodies rely on to better direct their checks. Therefore, mapping can constitute a powerful analysis tool and therefore be fully integrated into the performance management system.IV.3. Risk communicationAccording to DE Mareschal, (2003:34) “risk mapping helps improve risk communication to general management”. Indeed, it is up to the general management to provide the necessary resources to control risks that have a serious impact on their business and for which preventive and corrective actions must be implemented. Communication between internal and external stakeholders promotes the implementation of mapping as part of global management and piloting.IV.4. Banking RegulationMapping has become a regulatory tool following the appearance of numerous banking regulations such as Basel II, 3rd Directive.IV.4.1. International context The establishment of reserves by banking institutions to cover operational risks is conditioned by the implementation of tools that allow the identification and quantification of the risks inherent to their activities. Mapping, in fact, presents itself as a tool for identifying and evaluating operational risks and is necessary for an effective management approach. According to RISKPARTNER (2005)... half of the paper ...... the compartmentalization between the bottom-up approach and the top-down approach remains relatively conceptual. The IFACI working group. believes that these two approaches are complementary […]; recommends combining them based on deadlines and resources granted. In practice, the implementation of an operational risk management process requires interaction between the senior manager function and the risk manager function. The latter monitor existing risks, warn of potential risks and establish the reporting that will be communicated to managers (Bottom up approach). As for managers, they provide the necessary resources, set objectives and ensure the implementation of an efficient risk management system (Top down approach). This interaction can only be beneficial for the control of banking activities.