171
Annual Report -
2013
-
Vivendi
3
Information About The Company | Corporate Governance |
Reports
Section 5
Statutory Auditors’ Report, Prepared in Accordance with
Article L. 225-235 of the French Commercial Code, on the
Report Prepared By the Chairman of the Supervisory Board
of Vivendi SA
To the Shareholders,
In our capacity as Statutory Auditors of Vivendi SA and in accordance
with Article L.225-235 of the French Commercial Code (
Code de
commerce
), we hereby report to you on the report prepared by the
Chairman of the Supervisory Board of the Company in accordance with
Article L.225-68 of the French Commercial Code (
Code de commerce
) for
the year ended 31 December 2013.
It is the Chairman’s responsibility to prepare and submit to the
Supervisory Board’s approval a report on internal control and risk
management procedures implemented by the Company and to provide
the other information required by Article L.225-68 of the French
Commercial Code (
Code de commerce
) relating to matters such as
corporate governance.
Our role is to:
report on any matters as to the information contained in the
Chairman’s report in respect of the internal control and risk
management procedures relating to the preparation and processing
of the accounting and financial information, and
to confirm that the report also includes the other information
required by Article L.225-68 of the French Commercial Code (
Code
de commerce
) It should be noted that our role is not to verify the
fairness of this other information.
We conducted our work in accordance with professional standards
applicable in France.
Information on the internal control and risk management procedures relating to the preparation and
processing of accounting and financial information
The professional standards require that we perform the necessary
procedures to assess the fairness of the information provided in the
Chairman’s report in respect of the internal control and risk management
procedures relating to the preparation and processing of the accounting
and financial information. These procedures consist mainly of:
obtaining an understanding of the internal control and risk
management procedures relating to the preparation and processing
of the accounting and financial information on which the information
presented in the Chairman’s report is based and of the existing
documentation;
obtaining an understanding of the work involved in the preparation
of this information and of the existing documentation; and
determining if any significant weaknesses in the internal control
procedures relating to the preparation and processing of the
accounting and financial information that we would have noted
in the course of our work are properly disclosed in the Chairman’s
report.
On the basis of our work, we have no matters to report on the
information relating to the Company’s internal control and risk
management procedures relating to the preparation and processing
of the accounting and financial information contained in the report
prepared by the Chairman of the Supervisory Board in accordance with
Article L.225-68 of the French Commercial Code (
Code de commerce
).
Other information
We confirm that the report prepared by the Chairman of the Supervisory
Board also contains the other information required by Article L.225-68
of the French Commercial Code (
Code de commerce
).
Paris-La Défense, February 25, 2014
The Statutory Auditors
French original signed by
KPMG Audit
Département de KPMG SA
Frédéric Quélin
ERNST & YOUNG et Autres
Jean-Yves Jégourel
