Internal control is a system of the organization, defined and implemented under its responsibility, which aims to ensure :
Compliance with laws and regulations ;
The application of instructions and guidelines set by Management;
The proper functioning of the company's internal processes;
Reliability of financial information;
MISSIONS & OBJECTIVES
- Pilot, coordinate and lead the deployment of the internal control system AMU
- Bring together, inform and lead the Risk Committee to validate the internal control work and the roadmap for the year N+1
- Lead the AMU Internal Control Referent Network
- Control the risks
- Identify and assess the major institutional risks of the university, define and follow up action and control plans
- Identify and assess management risks in collaboration with the entities, define and monitor action and control plans.
- Prevent Fraud
- Identify processes and fraud risks, define and monitor action and control plans
- Support the optimization, securing and simplification of the University's processes
- Support organizational evolution projects and accompanying change
- Provide the necessary information to help in decision making
INTERNAL CONTROL COORDINATION PHASES
![Démarche de contrôle interne](/system/files/styles/illustration_contenu_redactionnel/private/2021-03/DAC-%20D%C3%A9marche%20CI.jpeg?itok=GTFOoEFA)
PHASES OF A PROCESS OPTIMIZATION PROJECT
![Démarche DMAIC](/system/files/styles/illustration_contenu_redactionnel/private/2021-03/DAC%20-%20DMAIC.png?itok=C52HoMN-)
INTERNAL CONTROL ECOSYSTEM
Coordination of internal control actors and activities across all entities of the establishment that are members of the Internal Control Referent Network.
![Ecosysteme du cCI](/system/files/styles/illustration_contenu_redactionnel/private/2021-03/DAC%20-%20Ecosyst%C3%A8me%20du%20CI.jpeg?itok=gLAx6zgR)
EXAMPLES OF MISSIONS
INTERNAL CONTROL COORDINATION
- Animation of the RCI network
- Training: Understanding and deploying the internal control system
- Communication
PROCESS IMPROVEMENT
- Administrative registrations
- Major maintenance and repairs
- Invoicing department
- Polytechnic School
REFERENCE DOCUMENTS AND DELIVERABLES
- Internal Control Charter
- Major Institutional Risk Mapping
- Management Risk Mapping
- Financial Risk Mapping (CIB-CIC)
FRAME OF REFERENCE
- Reference framework on risk management and internal control systems of the Autorité des marchés financiers (AMF)
- Internal control framework of the Committee Of Sponsoring Organizations of the Treadway Commission (COSO)
- Accounting and budgetary internal control (GBCP and LRU)
Useful links
Procedures manual :
Contact information
Julia GUARINO
Guillaume CAMPODONICO
Vincent GONDELAUD
Keywords
INTERNAL CONTROL
PROCESS IMPROVEMENT
DAC
CONTINUOUS IMPROVEMENT
RISK CONTROL