In this context, the law provides for the involvement of an independent third-party organization (OTI) responsible for verifying the fulfillment of a company's environmental and social commitments.
Audit of Société à Mission (SàM)
Mission-driven Company status was introduced by the Loi Pacte in May 2019. It enables companies to demonstrate their societal contribution and meet the expectations of various stakeholders.
Exco Paris VFA Audit conducts its audit in accordance with the following process:
The PROG200 - "Programme_de_vérification_SAM" and the status of the verification notice are available on request.
Facts discovered after the notice was issued
If new new information has been obtained, after the date of issue of the reasoned opinion, on facts that occurred during the the period covered by the auditlikely to materially affect the opinion issued, we :
- will inform and discuss with the customer as soon as possible any facts that may affect the audit opinion;
- will take appropriate action, including discussing the situation with the entity and determining whether the reasoned opinion needs to be revised or withdrawn.
If the reasoned opinion requires revision, we will take the necessary steps to issue a new to issue a new opinion including the precise reasons for the revision.
Handling calls and complaints
We publish on our website the process by which we receive, evaluate and make decisions on appeals and complaints. This process ensures that the decision is reviewed and approved by people who were not involved in the decision being appealed or complained about, so as not to give rise to discriminatory actions.
Recording
Exco Paris VFA Audit maintains and manages records related to its audit activities, including :
- information submitted by the customer during pre-engagement and the scope of verification,
- justification of the verification method and duration,
- any review of audit planning activities,
- demonstration that verification activities have been carried out in accordance with the requirements of standard 17029 and the verification program,
- evaluation, selection and monitoring of subcontractors,
- evidence to support conclusions and decisions,
- audit notices,
- complaints and appeals, as well as any resulting corrections and corrective actions.
Recordings are stored on the online recording system, which guarantees the required confidentiality. In addition, access rights are granted to prevent unauthorized modification of documents.
Commitment to impartiality
Exco Paris VFA Audit is committed to doing everything in its power to ensure that its auditing activities are carried out with complete impartiality, integrity and confidentiality.