AUDIT/FINANCE/MANAGEMENT CONTROL

The accountant collects and records accounting documents and analyses and reviews accounting records within scope in order to contribute to the preparation of reliable company accounts that meet legal requirements and tax rules.

Recording of accounting transactions

• Receives and reviews the input data for accounting records
• Records accounting entries
• Reconciles, matches and balances accounts
• Settles invoices via all relevant means (bank transfer, cheque, etc.)
• Records customer payments
• Helps prepare statutory statements and returns (VAT returns, annual payroll declarations (DADS), social security contribution returns for the artistic professions (Agessa), etc.)

Analyses and reviews accounting transactions

• Reviews and matches transactions and analyses unsettled balances
• Produces recurring output statements
• Analyses accounts to ensure their reliability
• Meets closing date and return filing deadlines
• Adheres to internal control principles
• Classifies accounting documents in accordance with applicable rules and procedures

Monitors business activities and internal and external relations

• Escalates identified risks or issues (errors, disputes, responses from internal or external third parties) expediently
• Handles requests from internal and external customers
• Manages reminders and complaints

Special working arrangements:This role involves the preparation of financial statements to tight deadlines in accordance with business cycles.

The auditor identifies and controls risks (strategic, operational, financial, legal, etc.) and reviews the management and efficiency of operational and support processes as part of assignments included in the annual audit plan.

Cadre général

• Plans and conducts the assignments set out in the annual audit plan: process analysis, regulatory compliance review of systems and processes, etc.
• Ensures that action plans are implemented as required

Preliminary review phase

• Analyses the context and processes covered by the audit request (analysis of key indicators)
• Conducts a preliminary risk assessment and analyses the internal control environment as it pertains to the topic of the audit
• Identifies the key issues, sets the scope and objectives of the assignment, and draws up a work plan and the engagement letter

Fieldwork phase

• Conducts a baseline review for relevant departments using a range of different methods (observation, interviews, tests, benchmarking, etc.)
• Assesses risks, identifies the root causes of problems and appraises their consequences
• Develops observations and recommendations and co-develops action plans with the auditees

Audit report phase

• Writes the audit report
• Presents conclusions to operational staff and senior management

Follow-up phase

• Checks that action plans have been properly implemented
• Prepares a progress report on implementation of the recommendations

Internal control and risk management

• Assesses the effective application of the Group’s internal control principles
• Reviews corporate governance
• Analyses and assesses the maturity of the risk management process
• Disseminates a compliance culture

Special working arrangements:This role involves frequent travel in France and abroad

The consolidation officer collates and processes companies’ financial statements in order to present the Group’s statements in a uniform manner and in accordance with legal standards.

Establishment of consolidation scopes, procedures and timetables

• Identifies all Group companies and determines the applicable consolidation methods based on the parent company’s percentage ownership
• Keeps abreast of the latest developments in financial, taxation and regulatory matters (harmonisation of accounting process) and in information systems
• Estimates the financial impact of changes to accounting standards
• Determines the consolidation-rated accounting impacts of changes of company structure involving subsidiaries (mergers, acquisitions, sales)

Collection and review of financial information

• Collects tax and accounting documents
• Analyses balance sheets and income statements for each subsidiary included in the scope of consolidation

Data integration

• Inputs the accounting balances of the various subsidiaries into the information system
• Checks any discrepancies that arise with the subsidiaries’ accountants/management controllers

Prepares consolidated accounting and budgetary figures

• Analyses the consolidated financial statements and checks that earnings figures are consistent
• Inputs consolidation restatement entries according to French GAAP and IFRS
• Prepares consolidated financial statements and the associated explanatory notes
• Prepares the annual report and the registration document for the Autorité des Marchés Financiers (the French securities regulator)
• Presents and substantiates the work carried out to the auditors

Special working arrangements:This role involves the preparation of financial statements to tight deadlines in accordance with business cycles.

The management controller supports operational staff with business management and decision-making. He/she provides the economic and financial indicators and analysis necessary to support operational and strategic management of the business or projects.

Development of management tools and procedures

• Develops and implements reporting tools for contacts
• Designs business scorecards
• Implements, improves and ensures the reliability of procedures for managing and optimising information streams
• Ensures that procedures are followed

Forecasting

• Helps set targets and prepares the medium-term plan
• Produces end-of-period forecasts based on budgets corrected to take account of events occurring during the period
• Prepares key forward-looking financial statements

Performance management

• Identifies areas for improvement and supports operational managers with their decision-making
• Supports operational staff with their development projects
• Predicts future issues, informs operational staff and recommends remedial measures
• Implements review and monitoring tools for remedial actions and assesses their impact

Analysis and reporting

• Collects any and all information that could affect the company’s bottom line and calculates the financial impact of this information
• Reviews, on a monthly basis, gaps between earnings and budgets/targets in order to analyse the company’s performance
• Writes summaries of comments on business activity

The project manager uses agile methods to manage a project or set of projects from start to finish – from scoping through to delivery – while meeting cost, quality and lead time imperatives.

Scoping and requirements analysis

• Works with the customer to scope the requirements of the project

• Determines requirements in terms of human resources and technical skills
• Prepares cost calculations and/or invoices
• Sets a budget based on the project’s complexity
• Assesses risks that could arise during the project

Project management, monitoring and coordination

• Set up the project structures and establish the terms of operation (methods, steering tools, indicators, agile ceremonies, etc.)
• Sets targets and deliverable deadlines
• Selects and allocates resources in accordance with project constraints
• Tracks and measures progress (creating scorecards, selecting indicators, scheduling steering committee meetings, etc.)
• Supervises and coordinates the work of all internal and/or external players
• Issues warnings about risks arising during the project
• Approves the deliverables

Customer relations management

• Organises and leads steering committee meetings
• Shares project progress scorecards with the customer on a regular basis

Testing and going live

• Tests the deliverables as required
• Hands over the deliverables
• Provides post-delivery service

Training and change management

• Writes user documentation
• Trains users
• Provides change-management support

Upgrading and corrective maintenance

• Supports post-delivery monitoring, upgrading and corrective maintenance for the deployed solutions (tools, applications, specific developments, etc.)

Competitive intelligence/technology watch

• Carries out competitive intelligence/technology watch within the scope

The treasurer optimises and safeguards the company’s financial flows (cash, exports, etc.) based on the general principles of financial policy and on financial, accounting and business regulations.

Optimisation and safeguarding of financial flows

• Performs daily cash balancing and reporting tasks
• Reviews, optimises and safeguards cash flows and cash positions
• Reviews, optimises and safeguards cash flows and cash positions
• Manages financial risks (counterparty risk, liquidity risk, interest rate risk and foreign exchange risk)

Identification of solutions

• Helps identify financing partners and solutions
• Provides technical support for disputes and financial structuring

Bank relationship management

• Maintains relationships with banks and financial institutions
• Secures favourable terms and conditions from banks
• Manages financing arrangements
• Negotiates guarantees and sureties

Negotiates guarantees and sureties

• Defines and implements cash management procedures

Implements the cash strategy

• Prepares cash forecasts in accordance with relevant financial ratios (debt, solvency and working capital)
• Prepares the cash budget based on the company’s accounting and financial position and business history
• Determines the entity’s financing requirements or cash resources and takes appropriate action (such as lines of credit or investment)
• Reviews the entity’s incoming or outgoing financial flows and determines how these should be processed and safeguarded
• Identifies areas of financial weakness for the entity and makes management recommendations