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It explains the purpose of describing procedures used to measure, monitor, manage, and disclose the risks faced, and provides illustrative information aligned with the institution’s activities and organisational structure. It also defines requirements for including internal risk assessment and monitoring reporting dashboards for the supervisory body and sets expectations for quarterly and electronic submissions to the SGACPR.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/report-on-internal-control-2025/165908/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/report-on-internal-control-2025/165908.png","ImageObject",442,249,{"name":88,"@type":89},"Nguyễn Văn Học","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-27","2026-08-31",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the Report on Internal Control?","Question",{"text":108,"@type":109},"It provides details on internal control activities during the past financial year and records procedures used to measure, monitor, manage, and disclose the risks the institution faces.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who must the report include reporting from the management body to the supervisory body?",{"text":113,"@type":109},"The report must include the most recent internal management reports, including internal dashboards for risk assessment and monitoring, provided by executive function members of the management body to the supervisory body.",{"name":115,"@type":106,"acceptedAnswer":116},"When and how must the Report on Internal Control be submitted to the SGACPR?",{"text":117,"@type":109},"It must be sent electronically in a computerised format according to ACPR technical arrangements, and at the latest by 30 April following the end of the financial year.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},165908,1788178489,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},1374402739827,"https://ap-avatar.wpscdn.com/avatar/14000c97e7351f1a627?x-image-process=image/resize,m_fixed,w_180,h_180&k=1787885694763230660","Annex to the letter from the Secretary General of the Autorité de contrôle prudentiel et de résolution sent to the Director General of the French Association of Credit Institutions and Investment Firms\nJuly 2025\nReport on Internal Control\nPayment institutions, account information service providers and electronic money institutions\n(Report prepared in accordance with Articles 258 to 266 of the Arrêté du 3 novembre 2014, as amended, on the internal control of banking, payment services and investment services firms in the banking sector subject to the supervision of the Autorité de contrôle prudentiel et de résolution)\nContents\n\u0013 TOC \\o \"1-1\" \\u \u0014Introduction\t\u0013 PAGEREF _Toc207610852 \\h \u00143\u0015\n1. Overview of business conducted and risks incurred by the institution\t\u0013 PAGEREF _Toc207610853 \\h \u00144\u0015\n2. Significant changes made to the internal control system\t\u0013 PAGEREF _Toc207610854 \\h \u00144\u0015\n3. Governance\t\u0013 PAGEREF _Toc207610855 \\h \u00145\u0015\n4. Results of periodic controls conducted during the year, including concerning foreign business (cf. Article 12 of the Arrêté du 3 novembre 2014, as amended)\t\u0013 PAGEREF _Toc207610856 \\h \u00147\u0015\n5. Inventory of transactions with members of the management body in its executive function, members of the supervisory body and principal shareholders (cf. Articles 113 and 259 g) of the Arrêté du 3 Novembre 2014, as amended)\t\u0013 PAGEREF _Toc207610857 \\h \u00147\u0015\n6. Compliance risk (excluding the risk of money laundering and terrorist financing)\t\u0013 PAGEREF _Toc207610858 \\h \u00147\u0015\n7. Credit and counterparty risk (cf. Articles 106 to 121 of the Arrêté du 3 novembre 2014, as amended)\t\u0013 PAGEREF _Toc207610859 \\h \u00148\u0015\n8. Operational risk\t\u0013 PAGEREF _Toc207610860 \\h \u001412\u0015\n9. Accounting risk\t\u0013 PAGEREF _Toc207610861 \\h \u001413\u0015\n10. Cash management\t\u0013 PAGEREF _Toc207610862 \\h \u001414\u0015\n11. Internal control system relating to the protection of customers’ funds\t\u0013 PAGEREF _Toc207610863 \\h \u001414\u0015\n12. Outsourcing policy\t\u0013 PAGEREF _Toc207610864 \\h \u001414\u0015\n13. Information specific to institutions authorised to provide payment initiation services and/or account information services\t\u0013 PAGEREF _Toc207610865 \\h \u001415\u0015\n14. Annex on the security of non-cash means of payment provided or managed by the institution and the access to payment accounts and information thereof\t\u0013 PAGEREF _Toc207610866 \\h \u001417\u0015\nAnnex 1\t\u0013 PAGEREF _Toc207610867 \\h \u001480\u0015\nAnnex 2\t\u0013 PAGEREF _Toc207610868 \\h \u001482\u0015\n\u0015\nIntroduction\nThe Report on Internal Control is intended to provide details on institutions’ internal control activities during the past financial year and to record the procedures used by institutions to measure, monitor, manage and disclose the risks to which they are exposed.\nThe items listed below are provided for illustrative purposes insofar as they are relevant in light of the institution’s activities and organisational structure. The institution should also provide whatever information is needed to enable the reader of the report to understand how the internal control system operates and to assess the risks it actually bears.\nThis document is based on a “combined” version of the reports prepared in accordance with Articles 258 to 266 of the Arrêté du 3 novembre 2014, as amended. However, institutions that wish to do so may continue to submit separate reports, provided that the reports cover all the elements listed below.\nThe Report on Internal Control must include the most recent internal management reports on the assessment and monitoring of risk exposure (internal dashboards) that have been provided by the members of the management body in its executive function to the institution’s supervisory body, in accordance with Article 253 of the Arrêté du 3 novembre 2014, as amended.\nMoreover, it is recalled that in accordance with the provisions of Article 4 of amended Instruction No 2017-I-24, the documents examined by the institution’s supervisory body in the course of its review of the conduct and results of internal control, in accordance with Articles 252 and 253 of the Arrêté du 3 novembre 20","cbCaibgZ1COzTMXp","https://ap.wps.com/l/cbCaibgZ1COzTMXp","docx",323276,79,"English","# Introduction\n## Overview of business conducted and risks incurred by the institution\n### Description of business conducted\n## Significant changes made to the internal control system\n## Governance\n## Results of periodic controls conducted during the year\n## Compliance risk (excluding money laundering and terrorist financing)\n## Credit and counterparty risk\n## Operational risk\n## Accounting risk\n## Cash management\n## Internal control system relating to the protection of customers’ funds\n## Outsourcing policy\n## Information specific to payment initiation and/or account information services\n## Annex on the security of non-cash means of payment","[{\"question\":\"What is the purpose of the Report on Internal Control?\",\"answer\":\"It provides details on internal control activities during the past financial year and records procedures used to measure, monitor, manage, and disclose the risks the institution faces.\"},{\"question\":\"Who must the report include reporting from the management body to the supervisory body?\",\"answer\":\"The report must include the most recent internal management reports, including internal dashboards for risk assessment and monitoring, provided by executive function members of the management body to the supervisory body.\"},{\"question\":\"When and how must the Report on Internal Control be submitted to the SGACPR?\",\"answer\":\"It must be sent electronically in a computerised format according to ACPR technical arrangements, and at the latest by 30 April following the end of the financial year.\"}]","Report on Internal Control - 2025 | DOCX",28]