to download the 2012 registration document. - Groupe M6

CORPORATE GOVERNANCEAt the balance sheet date the Financial Department obtains the information required to reportconsolidated off-balance sheet commitments from all Group departments.e. Monitoring non-current assetsThe Group’s non-current assets are monitored using asset management software and a specialapplication to manage audiovisual rights. At each balance sheet date the information generated bythis software is reconciled with the accounting records.Regular physical inventories and asset reviews ensure that the operating assets exist and have beenaccurately valued.5.3 Conclusions and outlookDuring 2012, the M6 Group focused on the continuous improvement of internal control processesby strengthening tools and procedures. In 2012, the financial reporting system was bolstered by anexpense monitoring module, which is to be rolled out to all Group subsidiaries (except for Ventadisand F.C.G.B. which have their own software) during 2013.Furthermore, in 2012 the Audit and Risk Management Department carried out a campaign to assessthe internal control procedures overseeing the main risks associated with the preparation of theGroup’s financial statements.Internal audit assignments have been carried out in 2012, primarily on the content purchasing cycle,the treasury management cycle and the entire F.C.G.B. internal control process. These assignmentsdid not bring to light any major shortcoming or inadequacy in the internal control process. Whereapplicable, the recommendations issued were subject to an action plan by operational structuresand were followed up by the Audit and Risk Management Department.Work has been carried out to update risk-mapping and action plans have been defined to cover themain issues associated with internal control.The Audit Committee has received regular updates on all this work.In 2013, M6 intends to continue this process with the implementation of a tool for monitoringexpense and continuing to increase the operational entities’ accountability and raise their awarenessof internal control issues.Neuilly sur Seine, 2 April 2013Chairman of the Supervisory BoardM6 GROUP - 2012 REGISTRATION DOCUMENT - 93