184 / 198
REPORTS OF THE BOARD OF DIRECTORS
8
STATUTORY AUDITORS’ REPORT ON THE REPORT OF THE CHAIRMAN OF THE BOARD OF DIRECTORS COMPILED PURSUANT
TO ARTICLE L. 225-235 OF THE FRENCH COMMERCIAL CODE
8.2
STATUTORY AUDITORS’ REPORT ON THE REPORT OF THE
CHAIRMAN OF THE BOARD OF DIRECTORS COMPILED PURSUANT
TO ARTICLE L. 225-235 OF THE FRENCH COMMERCIAL CODE
This is a free translation into English of the statutory auditors’ report issued in French prepared in accordance with Article L.225-235 of French company
law on the report prepared by the Chairman of the Board of Directors on the internal control and risk management procedures relating to the preparation
and processing of accounting and financial information issued in French and is provided solely for the convenience of English speaking users.
This report should be read in conjunction and construed in accordance with French law and the relevant professional standards applicable in France.
Year ended 31 December 2015
To the Shareholders,
As the Statutory Auditors of Assystem and pursuant to the provisions of Article L. 225-235 of the French Commercial Code, we hereby present
to you our report on the report drawn up by your Company’s Chairman in compliance with the provisions of Article L. 225-37 of the French
Commercial Code for the financial year ended December 31, 2015.
The Chairman is responsible for preparing a report for submission to the Board of Directors for its approval, detailing the internal control and
risk management procedures put in place within the Company and providing the other information required by Article L. 225-37 of the French
Commercial Code relating, in particular, to corporate governance policy.
It is our responsibility to:
●
present you with our observations on the information contained in the Chairman’s report regarding internal control and risk management
procedures related to the preparation and processing of accounting and financial information; and
●
certify that the report contains the other information required by Article L. 225-37 of the French Commercial Code, it being stipulated that we
are not responsible for verifying the accuracy of such information.
We have performed our work in compliance with the professional standards applicable in France.
Information concerning internal control and risk management procedures related to the preparation and
processing of accounting and financial information
The professional standards applicable to Statutory Auditors require that we perform the necessary procedures to verify the accuracy of the
information contained in the Chairman’s report on internal control and risk management procedures related to the preparation and processing
of accounting and financial information.
Specifically, these procedures consist of:
●
familiarising ourselves with the internal control and risk management procedures related to the preparation and processing of accounting and
financial information underlying the information contained in the Chairman’s report as well as relevant existing documentation;
●
familiarising ourselves with the work involved in the preparation of this information and the relevant existing documentation;
●
ascertaining whether any significant failures in internal controls related to the preparation and processing of accounting and financial information
that we may have identified in our work have been disclosed appropriately in the Chairman’s report.
Based on our audit, we have no particular observations to make concerning the information on the Company’s internal control and risk management
procedures related to the preparation and processing of accounting and financial information as set out in the report of the Chairman of the
Board of Directors drawn up pursuant to the provisions of Article L. 225-37 of the French Commercial Code.
Other information
We hereby certify that the report of the Chairman of the Board of Directors contains the other information required by Article L. 225-37 of the
French Commercial Code.
Paris-La Défense and Neuilly-sur-Seine, 11 April 2016
Statutory Auditors
KPMG Audit
Division of KPMG S.A.
Deloitte & Associés
Éric ROPERT
Partner
Albert AÏDAN
Partner
184
ASSYSTEM
FINANCIAL REPORT
2015