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16
Practices of administrative and management bodies
Internal Control
155
Worldline
2016 Registration Document
subsidiary are required to certify in writing:
preparation, the management and head of finance of each
Representation letters: During the annual and half-year accounts
policies;
they have complied with the Group’s accounting rules and
●
that may have an impact on the financial statements;
they are not aware of any cases of proven or potential fraud
●
corresponding actions; and
made by management enable the Company to execute the
the estimated amounts resulting from the assumptions
●
that, to the best of their knowledge, there have been no
●
their respective subsidiaries.
major dysfunctions in the control systems in place within
audit plan accordingly.
Internal Audit department: The review of the internal control
with Group Finance to identify the main risks and to focus its
department. The Atos Internal Audit department works together
component of the reviews conducted by the Atos Internal Audit
procedures linked to the processing of financial information is a
to be implemented
Outlook and related newprocedures
16.6.1.5
as well as other transformation initiatives, will continue their
In 2017, financial, commercial and social development programs,
benefits for the Internal Control System.
effects to improve and streamline processes, with resulting
topics.
monitored to ensure that proper attention is given to those
Initiatives identified through the updated risk mapping will be
2016, and monitor the implementation of its recommendations.
program updated following the risk assessment performed in
The Internal Audit department will pursue the internal review