Team presentation and main goal:
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.
2nd level continuous controls on accounting processes based on a risk-based approach within the framework of closing accounts and/or interim assignments
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Organize intervention schedule and participate in the development of the annual control plan.
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Implement control guides, update them, or identify new ones, by drawing upon, on the one hand, the processes/procedures/operating methods and work carried out and formalized at the first level, and on the other hand, audit/control techniques (plausibility and coherence checks, sample testing, tracing back to supporting documents, etc.).
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Control compliance with the normative framework (standards, reference system) and documentary framework (processes, procedures, and operating methods), and with decisions made by specialized committees or management and supervisory bodies.
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Report findings in a Summary Note and to the business units, and issue corrective action plans (or recommendations).
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Ensure the progress, by the relevant business units, of issued recommendations or proposals.
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Participate in the coordination of internal control actions and in the animation of the system, in liaison and in line with other control functions.
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Participate in the management or participation in cross-functional projects concerning control or improving the quality of financial and accounting information.
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Participate in the organization of the statutory audit system and ensure, on behalf of the Audit Committee, its oversight.
Participation in the supervision and animation of the internal control function/profession
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Contribute to and participate in the updating of the normative or operational framework (control guides) for the entities.
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Participate in ongoing initiatives in terms of automation development and the use of AI in the control process.
**Participate in the independent review of reporting, based on assigned areas, using the same approach mentioned above, and contribute to the update of the Reporting Booklet.
(Additional information **(schedule, possible travelling, internal and external interactions, etc.)