BPCE_PILLAR_III_2017

1 GENERAL STRUCTURE OF GROUPE BPCE’S INTERNAL CONTROL SYSTEM Structure of Groupe BPCE’s internal control system

The Group’s Inspection Générale division and Natixis’ Inspection Générale maintained their close coordination, in terms of harmonizing ratings, assessing recommendation follow-up, and synchronizing respective annual macro-timetables for a common scope of auditableunits. They use a shared risk assessment approach, prepareaudit plans togetherand take a commonapproachto fields of investigation/auditstandards.In 2017, joint methodologyprojects led

to the preparationof shared audit guides on market risks, insurance,

structured financingand asset management.

Finally,the featuresof the recommendationfollow-uptool, which has been shared by all Group entities since the end of 2014, are continuouslybeing expanded for the benefit of auditors and audited alike.

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Risk Report Pillar III 2017