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Sapin 2 software – Accounting control procedures and internal control and audit system

What does the Sapin 2 law say about accounting control procedures and the internal control and evaluation system?

According to Law 2016-1691 of December 9, 2016, known as Sapin 2, companies must put in place “accounting control procedures and a system for the internal control and evaluation of the measures and procedures making up the anti-corruption system” and ensure that it “covers the risk situations identified in the mapping of corruption risks”, that it “is adapted to these risks and able to control them” and that it “is regularly updated with respect to the risk situations encountered and the results of the controls carried out”.

Software designed from the outset for the specific challenges of the Sapin 2 law

The module allows you to document, for each of the risks of your
corruption risk map
all the control procedures in place (or to be put in place), at group level and subsidiary by subsidiary

It is structured around 4 main themes:

  • Inventory of controls at Group level
  • Declination of controls at the level of each subsidiary
  • Monitoring of controls
  • Steering and reporting
Sapin 2 - Accounting control procedure

Identify and pre-populate controls at the Group level to cover corruption risks

Software sapin 2 - Inventory and accounting controls
  • Assign the inventory of controls to the referents identified at Group level for each of the corruption risks identified in your risk map
  • Monitor the status of the control inventory at the Group level
  • Centralize all documentation of corruption risks at the Group level as well as the accompanying control procedures

Document the breakdown of anti-corruption controls by subsidiary

Once all risks and controls have been identified by the Group, the subsidiaries are asked to take over for each of them. Several cases of figures are then presented:

  • Group control is applied, the subsidiary must document the existence and implementation of this control within the subsidiary
  • The Group control is not applied, in which case the subsidiary must justify the reason (e.g. by explaining why this control is not applicable) or indicate when it will be implemented
  • For a given risk, the subsidiary applies a control that is specific to its organization. In this case, it must justify this and attach the procedure documenting this specific control
Sapin 2 - Anti-corruption control subsidiaries

Monitor the controls

Sapin 2 software - Accounting controls follow-up
  • Track and trace the completion of controls over time.
  • Document anomalies.


Monitor progress via a dedicated dashboard

All the information on your risk/control pairs and the accompanying documentation are centralized on the platform. A dashboard allows you, in a very visual way, to follow risk by risk, entity by entity, the deployment and the application of the measures and procedures composing your anti-corruption system.
Sapin 2 - Accounting controls - Reporting

The strengths of the ConformEthics© application

  • Give you a global and centralized view of the processing of your Sapin 2 obligations through a single application
  • Save time in collecting, processing, analyzing and communicating information, thanks to a digital approach and procedures
  • Promote collaboration and give you a homogeneous access to the follow-up of regulations and a vision on the anti-corruption approach of your company

The fundamentals

simple and intuitive

The user experience above all else: everything is intuitive, visual, simple and easy to use


No deadlock on security, durability and compliance with your IT requirements


Applications benefiting from continuous innovation, thanks to the 15% of our turnover dedicated to R&D

made in France

Design, development, maintenance and hosting managed in France, between Paris and Nevers


Infinite possibilities for customizing your application, features and ergonomics

Let’s keep in touch!

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