The mission of Group Financial Control is to steer and promote, within the functions of the Group's companies and through the internal control system, the production of reliable and high-quality accounting, financial, and extra-financial information.
The missions are structured around 3 concepts. In this context, Group Financial Control:
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STEERING:
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Defines the strategy by drafting standards and procedures in the field of Financial Control, as well as overseeing the involvement of the Statutory Auditors within the Group.
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Sets objectives for the Group's entities (via the Annual Group Plan) to be incorporated into the objectives of each entity (Local Annual Plan).
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Manages a functional network – the financial control network – attached to the permanent control network, by organizing meetings, sharing best practices, and developing training initiatives. Local functions in this control area are functionally reporting to Group Financial Control.
- MONITORING : Ensures the supervision and evaluation of the Financial Control network within the Group for the most material entities by organizing reporting to the entities and surveillance.
- CONTROLLING (Control): Organizes, like all other entities, its work around 2 main activities: the control of accounting processes and reporting processes (independent review of reports).
Main tasks and goals:
**Analysis and validation of accounting, financial, and extra-financial information production processes **
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Understand the controlled domain and the adequacy of the system/framework.
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Conduct interviews on the studied areas.
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Evaluate processes or systems/frameworks (by identifying their main risk areas, areas for improvement, and strengths) and participate in their assurance/reliability.
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Participate in the establishment of the Control Plan based on risk assessment, process analysis, and the analysis of published accounting, financial, and non-financial information.
Independent Review of Reporting Based on a Risk-Based Approach
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Organize the intervention schedule and define the control strategy before launching control campaigns.
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Implement work programs, update them, or identify new ones, relying in particular on (i) the processes/procedures/operating methods and work carried out and formalized at the first level, and (ii) audit/control techniques (analytical reviews, plausibility and consistency checks, sample testing, etc.).
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Verify adherence to the normative framework (standards, benchmarks) and documentation (processes, procedures, and operating methods), as well as decisions made by specialized committees or management and supervisory bodies.
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Communicate conclusions to the business units and issue action plans for correction (or recommendations).
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Ensure the progress, by the relevant business units, of issued recommendations or suggestions.
Participation in the Supervision and Animation of the Function/Department
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Update the normative or operational framework (control guides) for the financial control function/department.
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Participate in or organize training sessions for the function/department.
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Organize monitoring of developments and, if applicable, report findings to the function/department.
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Evaluate the results of the Group's entities.
Update reporting processes and participate in the updating of the Reporting Manual.
(Travel within France is to be expected: for function/department global meetings, and participation in training activities in Paris.)