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This research aims to analyze the impact of internal governance mechanisms on the performance of banks in the West African Economic and Monetary Union (WAEMU). The methodological approach is based on a dynamic panel system (DPS) and quantile regression. The sample is composed of eighty-three banks from the eight WAEMU countries over the period from 2012 to 2019. Our results, based on a refined analysis of banks by country, show volatility and dichotomy in the influence of certain variables of internal governance mechanisms on the performance of these banks. Hence the importance of robustness tests to avoid analysis bias.