Worldline - Registration Document 2016

Practices of administrative and management bodies Internal Control

16.6.1.5

to be implemented Outlook and related newprocedures

subsidiary are required to certify in writing: preparation, the management and head of finance of each Representation letters: During the annual and half-year accounts policies; they have complied with the Group’s accounting rules and ● that may have an impact on the financial statements; they are not aware of any cases of proven or potential fraud ● corresponding actions; and made by management enable the Company to execute the the estimated amounts resulting from the assumptions ● that, to the best of their knowledge, there have been no ● their respective subsidiaries. major dysfunctions in the control systems in place within Internal Audit department: The review of the internal control with Group Finance to identify the main risks and to focus its department. The Atos Internal Audit department works together component of the reviews conducted by the Atos Internal Audit procedures linked to the processing of financial information is a

as well as other transformation initiatives, will continue their In 2017, financial, commercial and social development programs, benefits for the Internal Control System. effects to improve and streamline processes, with resulting topics. monitored to ensure that proper attention is given to those Initiatives identified through the updated risk mapping will be 2016, and monitor the implementation of its recommendations. program updated following the risk assessment performed in The Internal Audit department will pursue the internal review

16

audit plan accordingly.

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Worldline 2016 Registration Document