Accounting audit procedures | Compliance (1.1.2.3.II.B.2.b.vi)) • Livv

Introduction

Part 1: Sapin II Law/Competition

Title 1: Rules arising from the Sapin II Law

Chapter 1: Scope of application

Chapter 2: Compliance program

Section 1: First pillar: commitment from the governing body

Section 2: Second pillar: risk mapping

Section 3: Third pillar: risk management

I: Risk prevention

II: Risk detection

A: Internal whistleblowing procedure

B: Control

1°: Audit procedures

2°: Audit of implemented measures

a): Content

b): Types

i): Risk mapping

ii): Code of conduct

iii): Training scheme

iv): Third-party audit procedures

v): Internal alert process

vi): Accounting audit procedures

vii): Disciplinary system

III: Remediation

Chapter 3: Protection of whistleblowers

Chapter 4: Audit and sanctions

Title 2: Rules derived from competition law

Part 2: Duty of vigilance (devoir de vigilance)

Part 3: Corporate Social Responsability (CSR)

Part 4: Private codes of conduct