Derichebourg // 2020-2021 Universal Registration Document

02

RISK FACTORS AND INTERNAL CONTROL

Risk factors 2.1

40

Risk analysis and monitoring process 2.1.1 Summary table of the main risks 2.1.2

40 41 42

Principal risks identified and the risk management system 2.1.3

Insurance 2.2

46

Internal control 2.3

47

Internal control objectives 2.3.1

47 47 48 48

Description of the general organization of internal control 2.3.2 Description of internal control procedures put in place 2.3.3

Group committees 2.3.4

Internal control procedures related to the preparation and processing of financial 2.3.5 and accounting information

49

DERICHEBOURG 2020/2021 Universal Registration Document 39