The interest of this present research work is to try to study the academic corpus related to the subject of the failure of companies in order to be able to better apprehend it.

The examination of the literature which resulted from it allowed us to raise and to study on the one hand, the existence of three types of approaches, namely the static, dynamic and processual approach of the failure of the companies and on the other hand the existence of several types of statistical and probabilistic models allowing to evaluate and to prevent at best the risk of the failure.