Audit and controls: your trust, our priority
The accounts of CAMELEON are audited each year by an auditor who certifies that the annual accounts do not contain significant anomalies. This audit consists of verifying the elements justifying amounts and information appearing in the annual accounts. It also involves assessing the accounting principles used, the significant estimates used and the overall presentation of the accounts.
The statutory auditor certifies that the annual accounts are, in the light of the accounting rules and principles, regular and fair and give a true and fair view of the results of the operations of the past financial year, as well as the financial situation and assets of the association at the end of the year.
As part of its activity, CAMELEON is regularly monitored by the donors who finance the projects. Some come on the ground to verify the efficiency of the management of the funds and to note the results and the impact on the beneficiaries. These “audits” allow our donors to know if they can continue to support the association with confidence.
At the end of each program cycle (3 or 5 years), CAMELEON carries out an external evaluation to better understand and understand the processes, to assess the impacts (positive or negative) produced with respect to the objectives, with reference to results prioritized. External evaluation is not a control, but it leads to recommendations to which we pay real attention and which we use to make progress.
CAMELEON also has a rigorous internal control policy through monitoring missions. Internal auditors travel to the field to verify that the use of funds is in line with the objectives of the project or program. Internal audit is an independent and objective activity that gives CAMELEON an assurance on the degree of control of its operations, provides advice to improve them, and contributes to creating added value. Auditing helps us achieve our goals by evaluating, through a systematic and methodical approach, our risk management, control and governance processes, and making proposals to increase their effectiveness.
CAMELEON defines it and implements it under his responsibility. It includes a set of means,
The internal control allows CAMELEON to take into account significant risks, whether operational or financial. In particular, it aims to ensure compliance with laws and regulations, the application of instructions and guidelines set by senior management and the board of directors, the proper functioning of internal processes and the reliability of financial information. Internal control is therefore not limited to a set of procedures or to accounting and financial processes alone.