NATIXIS - Document d'enregistrement universel et rapport financier annuel 2020

ÉLÉMENTS FINANCIERS Procédures de contrôle interne relatives à l’information comptable et financière

Procédures de contrôle interne 5.5 relatives à l’information comptable et financière

Modalités d’élaboration et de traitement de l’information 5.5.1 comptable et financière

)fwN;?M =IGJN?M =IHMIFC>wM ?N >? Ff?HM?G?M L?JILNCHAM LwAF?G?HN;CL?M =IHMIFC>wM >IHN F?M L;NCIM >? MIFP;? FCKOC>CNw IO L?F?P;HN >? F; /wMIFONCIH >? +;NCRCM ?MN ;MMOLw J;L F; !CL?=NCIH @CH;H=CvL? ?H ONCFCM;HN F?M IONCFM ?N Lw@wL?HNC?FM >wP?FIJJwM ?N ;>GCHCMNLwM J;L +;NCRCMn0 "H N;HN KO? MI=CwNw =INw? +;NCRCM wF;wM ?N M?M >w=F;L;NCIHM LwAF?G?HN;CL?M =IHMIFC>w?M >? G;HCvL? >CMNCH=N? IHN ?FF? ?MN F; NxN? MICN CH=FOM >?JOCM F? ?Ln DOCFF?N >;HM F?M =IGJN?M =IHMIFC>wM >O $LIOJ? - " o =?N wA;L> F?M JLI=?MMOM >fwF;?M =IGJN?M =IHMIFC>wM ?N >?M L?JILNCHAM LwAF?G?HN;CL?M MOL <;M? =IHMIFC>w? NION ?H wN;HN ;ONIHIG?M IJwL;NCIHH?FF?G?HN MIHN FCwM r =?OR >? - " ); @C;? =?M JLI=?MMOM ?MN @IH>w? MOL F?M AL;H>M JLCH=CJ?M MOCP;HNMn F; >w@CHCNCIH ?H =IIL>CH;NCIH ;P?= - " ?N F; >C@@OMCIH >?M V JLCH=CJ?M =IGJN;? +;NCRCM CH=FO;HN Ff;H;FSM? ?N FfCHN?LJLwN;NCIH >?M wPIFONCIHM HILG;NCP?M wGCM?M ;O =IOLM >? F; JwLCI>?n OH? >I=OG?HN;NCIH ?N OH JCFIN;A? >?M >C@@wL?HN?M wN;J?M V >fwF;? =?M L?JILNCHAMn >?M JCMN?M >f;O>CN DOMNC@C;HN Ff?HM?G?M >IHHw?M =IGJN;? A?MNCIH JO?M =IHNLCCPC>O?FF?M >? =B;KO? ?HNCNw ?N >?M L?NL;CN?G?HNM IJwLwM >? G;HCvL? =?HNL;FCMw?n 2H? L? n?N OH? ? nFCAH? >? >w@?HM? ),! ),! CH=FO;HN >?M V JLI=?MMOM >f?H=;>L?G?HN ?N >? JCFIN;A? ;CHMC KO? >?M >CMJIMCNC@M >? =IHNL~F? >? ?L n?N >? H> nHCP?;On Ff?HM?G? FfCH@ILG;NCIH =IGJN;w=F;L;NC@M @CM=;OR L?JILNCHAM JLO>?HNC?FM ?N LwAF?G?HN;CL?M n OH ;==IGJ;AH?G?HN LwAOFC?L ?N OH? @ILG;NCIH ;>;JNw? >?M V wKOCJ?M =IGJN;?M ?HNCNwM =IHMIFC>w?M ;OJLvM >?MKO?FF?M F?M IONCFM >? =IHMIFC>;NCIH ?N >? =IFF?=N? >? FfCH@ILG;NCIH J?LG?NN?HN >? >C@@OM?L F?M G?CFF?OL?M JL;NCKO?M ;O M?CH >? Ff?HNL?JLCM? )fwF;?M =IGJN?M =IHMIFC>wM Mf;JJOC? J;L ;CFF?OLM MOLn OH? GwNBI>? >? =IHMIFC>;NCIH >CL?=N? F;LA?G?HN >wJFISw? MOL V Ff?HM?G? +;NCRCM J?LG?NN;HN Ff?R;G?H ?N F? =IHNL~F? >? =B;=OH? >?M FC;MM?M >? =IHMIFC>;NCIH >?M MI=CwNwM =IHMIFC>w?M r J;LNCL >fOH? JLI=w>OL? @ILG;FCMw? >? L?PO?n OH? @LwKO?H=? NLCG?MNLC?FF? >fwF;?M =IGJN?M =IHMIFC>wM V KOC JLI=OL? OH G?CFF?OL HCP?;O >? =IHNL~F? >? FfCH@ILG;NCIH @CH;H=CvL? >;HM >?M >wF;CM L?MM?LLwMn >?M JLI=?MMOM >? >w=F;L;NCIH ?N >? L;JJLI=B?G?HN >?M IJwL;NCIHM V CHNL; ALIOJ? MOL <;M? * JOCM MOL <;M? * * wN;HN F? GICM >f;LLxNw GOFNCJFC;HN ;CHMC F?M JB;M?M >? L;JJLI=B?G?HN ?N =IHNLC?M >w=F;L;NCIHM NLCG?MNLC?FF?Mn

OH JLI=?MMOM >? =IHNL~F? ;ONIG;NCMw >?M CH@ILG;NCIHM CH>CPC>O?FF?M V ?H JLIP?H;H=? >?M ?HNCNwM =IHMIFC>w?M J;L FfONCFCM;NCIH >? FC;MM?M >? =IHMIFC>;NCIH CHNwAL;HN >?M =IHNL~F?M >f?R;=NCNO>? ?N >? =IBwL?H=? >IHN F? HIH L?MJ?=N ?M >IHHw?Mn Ff;H;FSM? OHCN;CL? >? Ff?HM?G?M w=LCNOL?M CGJ;=N;HN F?M =;JCN;OR V JLIJL?M =IHMIFC>wM ?N F; Lw;FCM;NCIH >fOH? JL?OP? >? FfCGJ~N CHNwAL;HN F; DOMNC@C=;NCIH >?M CGJ~NM >C@@wLwM JIOL =B;KO? ?HNCNw =IHMIFC>w? =IH=IOL;HN ;CHMC r F; DOMNC@C=;NCIH >?M =;JCN;OR JLIJL?M =IHMIFC>wM -IOL FfwN;?M =IGJN?M =IHMIFC>wM ;CHMC KOfOH? J;LNC? >?M L?JILNCHAM LwAF?G?HN;CL?M +;NCRCM >CMJIM? >fOH IONCF KOC FOC J?LG?N >?n JLI>OCL? OH? FC;MM? H;NCP? ?H Lw@wL?HNC?F =IGJN;? =IHP?LMCIH JwLCI>CKO?n wN?H>L? ;O >IG;CH? LwAF?G?HN;CL? =?M JLI=?MMOM >? =IFF?=N? ?N >? V =IHMIFC>;NCIH >? FfCH@ILG;NCIHn A;L;HNCL F; =IBwL?H=? >?M >IHHw?M L?F?P;HN >?M JwLCGvNL?M V <;H=;CL? ?N ;MMOL;H=?n I@@LCL >?M @IH=NCIHH;FCNwM >? L?MNCNONCIH J?LG?NN;HN Ff;FCG?HN;NCIH V >?M >C@@wL?HNM L?JILNCHAMn I@@LCL r - " OH ;==vM ;OR >IHHw?M >? +;NCRCM PC; >?M CHN?L@;=?M V >w>Cw?M >;HM F? L?MJ?=N >?M LvAF?M >? =IH@C>?HNC;FCNw =IGJN? N?HO >? F; =IN;NCIH >? +;NCRCMn Mw=OLCM?L F? JLI=?MMOM >fCHNwAL;NCIH >?M FC;MM?M ?H JLIP?H;H=? >?M V ?HNCNwM CHN?LH;NCIH;F?M PC; F; GCM? ?H `OPL? >fOH JL?GC?L HCP?;O >? =IHNL~F? ?H FI=;F JOCM >fOH M?=IH> HCP?;O >? =IHNL~F? =?HNL;FCMw +;NCRCM ;@CH >? J;L@;CL? MIH >CMJIMCNC@ AFI<;F >? =IFF?=N? >? FfCH@ILG;NCIH =IHNCHO? >? >wP?FIJJ?L ?N >f?HLC=BCL >? HIOP?;OR GI>OF?M IO >f;>;JN?L F?M GI>OF?M ?RCMN;HN ;OR wPIFONCIHM HILG;NCP?M >IHN F; GCM? ?H `OPL? >? F; HILG? &#/0n >?JOCM F? ?L nD;HPC?L >? F; HILG? &#/0n r =IGJN?L >O ?L nD;HPC?L IO >?M wPIFONCIHM >O L?JILNCHA #&+/"- ?Hn JOCM ?Hn ;ONIOL >? MIH IONCF >? =IHMIFC>;NCIH J?LG?NN;HN ;CHMC F; =IFF?=N? ?N F; JLwJ;L;NCIH ?H =IGJFwG?HN >?M =IGJN?M JO? =?LN;CHM L?JILNCHAM LwAF?G?HN;CL?Mn ,/"- #IH>M JLIJL?M #&+/"- +;NCRCM JIOLMOCN J;L ;CFF?OLM MIH JLID?N >? GCM? r >CMJIMCNCIH >? >IHHw?M L;NCIH;FCMw?M ?N GONO;FCMw?M KOC M? =IH=LwNCM? JLIAL?MMCP?G?HN J;L F; GCM? ?H JF;=? >fOH? ;FCG?HN;NCIH >? Ff?HM?G?M @IH=NCIHM >? MSHNBvM? =IGJN;?M >IHHw?M >? KO;FCNw =IGJN;? JLI>OCL? F?M HIOP?;OR >w=F;L;NC@M L?KOCM J;L F? LwAOF;N?OL */") H;NCNL?M H;=Lw>CN ?N >? J?LG?NNL? >?M ;H;FSM?M r OH? G;CFF? AL;HOF;CL? "H@CH +;NCRCM ?N JFOM F;LA?G?HN F? $LIOJ? - " P?CFF? r JO;HM OH =;F?H>LC?L =IH@ILG? ;OR JL;NCKO?M >? Ff?HM?G?M ;=N?OLM <;H=;CL?M

5

455

www.natixis.com

NATIXIS DOCUMENT D’ENREGISTREMENT UNIVERSEL 2020

Made with FlippingBook Publishing Software