LEGRAND_REGISTRATION_DOCUMENT_2017

03 INTERNAL CONTROL

AND RISK MANAGEMENT

3.1 – ENVIRONMENT AND ORGANIZATION OF INTERNAL CONTROL AND RISK MANAGEMENT

40

3.2 – INTERNAL CONTROL SYSTEM

42

3.3 – RISK MANAGEMENT SYSTEM

43

3.4 – INTERNAL AUDIT SYSTEM

44

3.5 – PROCEDURES FOR PREPARING AND PROCESSING ACCOUNTING AND FINANCIAL INFORMATION

44

3.6 – RISK FACTORS AND CONTROL MECHANISMS IN PLACE

46

3.7 – INSURANCE POLICIES AND RISK COVERAGE

58

39

REGISTRATION DOCUMENT 2017 - LEGRAND