Plastic Omnium - Integrated report 2020

22 EXTERNAL AUDITORS Risk control: a key challenge INTERNAL CONTROL & COMPLIANCE COMMITTEE EXECUTIVE MANAGEMENT AUDIT COMMITTEE BOARD OF DIRECTORS Division Business Unit (region) Finance CONTROLLING CONSOLIDATION LIQUIDITY & FINANCE ACCOUNTING – TAX STANDARDS & PROCEDURES INTERNAL CONTROL Country – Entity Information systems ESG Human resources Risk management Legal - Compliance Property Insurance SECOND CONTROL LINE CENTRAL FUNCTIONS FIRST CONTROL LINE OPERATIONAL MANAGEMENT THIRD CONTROL LINE INTERNAL AUDIT As a global Group in a rapidly changing market, Plastic Omnium is exposed to various risks. Governance and processes are in place to manage these through risk control organized in three lines: operational management, central functions and internal auditing.