Sapin II Pillar 5 - Accounting Control Procedures (Controles comptables specifiques). REQUIREMENTS: ENHANCED + ANTI-CORRUPTION-SPECIFIC accounting controls IN ADDITION TO routine financial controls: (a) GIFTS + HOSPITALITY + SPONSORSHIP + DONATIONS RECORDS + threshold-driven approval + tracking (typical thresholds EUR 100-500 for gifts + EUR 500-2000 for hospitality); (b) AGENT + INTERMEDIARY PAYMENTS tracking + justification + invoice matching + approval workflow; (c) PETTY CASH controls + thresholds + documentation; (d) HIGH-RISK PAYMENT JURISDICTIONS (countries of concern) + watchlist controls; (e) UNUSUAL or off-pattern payment detection (e.g. round-number + back-dated + last-minute approvals); (f) CONSULTANT + ADVISER FEES proportionality assessment; (g) CONFERENCE + EVENT SPONSORSHIP transparency; (h) POLITICAL CONTRIBUTIONS tracking (prohibited in many contexts under Sapin II). AUTOMATION: integration with ERP + travel-and-expense + AP/AR systems + matching + anomaly detection; AI-based fraud detection (per AFA 2024 guidance). AUDIT TRAIL: comprehensive + retrievable + tamper-proof + retention per AFA + statutory minima (typically 10 years).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.