AUDIT: in order to meet the requirement of transparency, the cabinet carries out the legal ans contract audits ans transmits reports according to the international standards of revision (auditorship, shares, mergings and selling off, checking of particular financial operations…)
The methodology applied to allow a judicial appreciation of inherent risks (operational, system of internal control, reliability of financial information) and formulated recommendations aim at decreasing them.
It hinges on five fundamental phases:
• The analysis of the environment to apprehend the operational risks, the evaluation of the internal control system the implementation of the audit procedures, the validation of financial information, the issues of report.
• The customers can also take profit of assistance in audit matters trough «external audit » function.
• By way of magazines, the cabinet permanently evaluates the internal control system of customer to make sure that the control mechanisms are clearly defined carried out and appropriately function. It express recommendations in order to improve these mechanisms and the efficiency of operations.