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  1. The Chair's Agenda

    The Statutory Auditor, a natural partner

    – October 2022

    The Statutory Auditor performs an essential mission for the Audit Committee. The work performed by the Statutory Auditor is an essential complement to the analyses carried out internally.

  2. The Chair's Agenda

    Internal control, a diffuse yet essential subject

    – September 2022

    One of the Audit Committee’s responsibilities is to oversee internal control. The Audit Committee enquires of the monitoring mechanisms used by Senior Management to ensure the effectiveness of internal control.

  3. The Chair's Agenda

    Promoting and supervising Internal Audit

    – August 2022

    In some companies, the role of Internal Audit is insufficiently recognized. The Audit Committee, in consultation with senior management, may emphasize the essential role of Internal Audit by strengthening its image and communicating its value.

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