TELEPERFORMANCE_Registration_document_2017

2

Risks and control

2.1

Risk factors

33

2.3

Internal control and risk management procedures

40

2.1.1

Operating risks

33 35 37

2.3.1 Reference framework applied

40

2.1.2 General risks 2.1.3 Financial risks

2.3.2 Risk management and internal control definition and objectives 2.3.3 Risk management and internal control system components 41 2.3.4 The parties involved in internal control 45 2.3.5 Description of the risk management and internal control system for published accounting and financial information 46 40

2.2

Insurance and risk coverage

39

2.2.1 Overall Group insurance strategy

39 39

2.2.2 Insurance programs

RISKS’IDENTIFICATION & ANALYSIS

INSURANCE GLOBAL PROGRAMS

INTERNAL CONTROL LAYOUT AND INTERNATIONAL STANDARDS

31

Teleperformance bb - bb Registration documentbb 2017