NATIXIS -2020 Universal Registration Document

5 FINANCIAL DATA

Internal control procedures relating to accounting and financial information

External controls 5.5.3 In addition to the control procedures followed by the Finance Departments responsible for preparing individual or consolidated accounts, the quality of accounting controls is verified by: inspections carried out by the banking supervisory authorities; V

audits conductedby Statutory Auditors. This work is carried out by V a group of firms working in a uniform manner each quarter on most of the entities falling within Natixis’ scope of consolidation and whose opinions rely on, in particular, compliancewith policies determined and validated beforehand by Natixis and the effectiveness of local internal control procedures.

458

NATIXIS UNIVERSAL REGISTRATION DOCUMENT 2020