Sopra Steria - 2019 Universal registration document

2. Risk factors

and internal control

1. 1.1. 1.2. 1.3. 2. 3. 3.1.

Risk factors

36 36 37 38

Risk mapping exercise and methodology Summary overview of risk factors Detailed presentation of risk factors

Insurance

45

Internal control and risk management

45

Objectives and framework for the internal control

and risk management system

45 46 46 47 49

3.2. 3.3. 3.4. 3.5.

Scope

Components of the internal control and risk management system

Participants in internal control and risk management Assessment and continuous improvement process

4.

Procedures relating to the preparation and processing of accounting

and financial information

50 50

4.1. 4.2.

Coordination of the accounting and financial function

Preparation of the published accounting and financial information

51

35

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2019