177 / 330
7
7
RISKS AND CONTROL
2. Internal control
177
SAINT-GOBAIN
- REGISTRATION DOCUMENT 2016
control and anti-fraud.
At the end of 2016, the Internal Audit and Business Control Department had 95 staff, working in the areas of audit, internal
Control Department
Internal Audit and Business
Main responsibilities
Reference standards and/or measures 2016 key figures
Internal control
Control Reference Framework
Develop and maintain the Internal
Communicate and provide training
management
on internal control and risk
statement process
Lead the annual compliance
Analyze incidents, self-assessments
and audit results
Monitor implementation of action
plans
Internal Control Reference
data sheets or Group memos
Framework and associated practical
Internal Control briefs
Webinars and training sessions
(Business Control Forums
(1)
)
Community (My SG)
Intranet and Internal Control
ACTT2 database
(2)
Dashboard/QlikView
(3)
(655 questionnaires sent)
2016 Compliance Statement update
Approximately 6,700 action plans
end of 2016
open within ACTT2 database at the
managers trained during 16 Business
1,213 corporate leaders and
countries
Control Forums in 14 different
newsletters published
19 webinars delivered and 13
Internal Control community
Approximately 630 members of the
Risk management
universe
Define and maintain the Group’s risk
Perform risks map
methodology
Develop the risk management
Risks universe
Risks map
companies
Methodological tool for Group
67 existing maps, of which 21 were
updated in 2016
6 methodological training sessions
via webex
Internal Audit
Ensure the relevance and
systems
effectiveness of internal control
statements
Check the accuracy of compliance
Identify and share best practices
Perform organizational advisory
request
tasks at general management’s
the department’s main objectives
Cross-functional audits according to
Audit plan
Audit methodology
6 Essentials
(4)
Best practices library
IT Analysis Tool
Auditor training Program
169 audits performed
published
52 new best practice briefs
Entities covered every 5 years
Anti-fraud
Develop anti-fraud policies
Ensure fraud prevention
Investigate fraud incidents
Training and awareness
Fraud incident reports
managers trained
More than 200 Directors and
internal control, anti-fraud measures, audit and compliance statements results, as well as practical case studies on various processes.
Business Control forums are 1- to 2-day training programs for Directors and managers, carried out within the Delegations. They primarily cover the fundamentals of
(1)
Centralized database for monitoring compliance statements and action plans.
(2)
security, risk and insurance, fraud reporting and financial data.
Online dashboard containing all information relating to internal control (compliance statement results, action plan implementation rates), audit assignments, IT
(3)
Fraud detection audit methodology.
(4)