An annual internal audit plan sets out the work

programme validated by Société du Grand Paris’s

Management Board and approved by the Audit

Committee.

It includes about ten assignments per year.

Depending on the degree of urgency, additional

assignments may be undertaken to meet the specific

needs of the Management Board and the Executive

Committee. Lastly, the Risk, Audit and Compliance

Division may also carry out consulting assignments

at the request of the Management Board or of

any other part of the company with approval from

the Management Board.

These various assignments are coordinated with:

– the technical inspections carried out by other

Société du Grand Paris departments, particularly

in relation to safety on worksites or

environmental matters;

– second opinions and expert assessments

organised by Société du Grand Paris’s

business departments;

– external audits.

In this respect, the internal audit function coordinates

its activities not only with the controls carried out

by the accounting officer, which are intended to

ensure the correctness, fairness and accuracy of the

institution’s financial and asset situation, but also

with the statutory auditors. It also interfaces with the

ministerial inspection services and the Court of

Auditors.

Internal audit therefore contributes to the

improvement of the company’s processes,

organisational structure and relations with its

service providers and partners. It therefore plays

a part in developing the operational excellence

approach implemented within Société du Grand Paris.

Audit and consulting assignments and their contribution to facilitating comitology

The internal audit assignments cover the programme

management function as well as subsidiaries,

service providers (programme management

assistants, project managers, contractors, etc.) or

beneficiaries of Société du Grand Paris subsidies.

In accordance with the principles of integrity

and objectivity, the internal audit function:

– verifies the effectiveness of the organisation

and internal processes, the management

of the Grand Paris Express activities –

including the performance of the

construction chain – and the application of

the principles of economic effectiveness

and efficiency with regard to the main risks;

– verifies compliance of Société du Grand Paris’s

activities with current regulations and the applicable

overall legal framework;

– verifies the existence and relevance of internal

control and whether it is fit for purpose;

– verifies the effective implementation of the

decisions of the governing bodies, the Management

Board’s instructions, and contractual obligations

and commitments;

–recommends improvements in the above-mentioned

areas and assesses their implementation.

Internal audit therefore plays a part in developing the operational excellence approach.

IDENTITY

RISKS AND CHALLENGES

Risks

CSR APPROACH

2020 ACTIVITY