Auditing
ARTE GEIE implements internal and external audit functions. Within the company, there is a strict principle that persons authorised to issue instructions do not also release payments. The financial rules provide for tender procedures in accordance with EU law and for an independent internal audit function to review structures and procedures of ARTE GEIE.
Management oversight is the responsibility of the two internal auditors elected at the General Assembly (Dr Markus Nievelstein, Managing Director of ARTE Deutschland, and Frédéric Béreyziat, Director of Administration and Coordination of ARTE France). The annual financial statements are audited externally by an auditing company elected at the General Assembly.
An external audit of the Management Board is being performed by an external auditing company. It has been appointed to assess the way in which the resolutions voted at the General Assembly are implemented, and if the Management Board complies with all applicable legal provisions, directives and internal rules throughout its term of office. It will also seek to establish whether management has acted in an effective and economical manner, as well as whether the existing risk management and detection systems are effective.
Compliance
As a responsible European public media company, ARTE is committed to issues that are dear to the hearts of European citizens. These include combating inequalities, whether they be social, cultural, economic, geographical, gender- or disability-related, as well as sustainable development. In the conduct of its activities, ARTE GEIE is committed to respecting the set of values and principles set out in its Code of Conduct and Professional Ethics, which guarantee its exemplary status as a public cultural and European channel financed by two French and German programme publishing and production companies. ARTE GEIE guarantees that its activities are conducted in compliance with the relevant procedures and with a constant commitment to avoiding any conflict of interest and to combating corruption, in accordance with the Sapin Law no. 2016-1691 of 9 December 2016.
Ethics alert mechanism
Law no. 2016-1691 of 9 December 2016 relating to transparency, the prevention of corruption and modernization of the economy, known as “Sapin 2”, created a general system for the protection of whistleblowers.
With effect from 1 January 2018, this law requires any public or private organisation with at least 50 employees to put a clear, accessible and secure alert mechanism in place.
ARTE guarantees that every member of staff or occasional external collaborator faced with a situation that is contrary to the procedures, laws or regulations applicable to ARTE GEIE has the right, in complete confidence, to alert his or her management, or a dedicated contact such as the compliance officer, without fear of reprisal.
The reporting procedure is accessible to all. The compliance officer can be contacted directly at the following address: referentethique@arte.tv.
Download the reporting procedure.