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7
RISKS AND CONTROL
2. Internal control
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SAINT-GOBAIN
- REGISTRATION DOCUMENT 2016
In 2016, the Internal Control Reference Framework was
subject to a major review of both form and content.
the Sectors and the Activities, as the second line of defense
In essence, this involved clarifying the role of the Delegations,
for internal control, to reflect the recent compliance
description of the Group’s risk universe encompasses
statement campaigns. The addition in Part 2 of the new
– Shared service centers.
Information systems, 16 – Accounting and assets and lastly, 18
the controls was conducted with process owners, looking at
strategic and operational aspects. Lastly, a major review of
management, 6 – Purchasing, 10 – Human Resources, 12 –
the following process areas in particular: 1 – General
Furthermore, the Internal Control Reference Framework is
portal and on My SG (My Business Control), as well in
available on the IABC (Internal Audit and Business Control)
iPhone/iPad-compatible interactive iBook format.