_53 2023 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN 2 2.1 RISK FACTORS SPECIFIC TO MICHELIN, DESCRIPTION AND RELATED MANAGEMENT SYSTEMS 54 2.2 CROSS-FUNCTIONAL RISK MANAGEMENT PROCEDURES 63 2.2.1 Synchronization between Internal Audit, Risk Management and Internal Control 63 2.2.2 Internal control process 63 2.2.3 Group compliance team and network 64 2.2.4 Crisis management processes 64 2.2.5 Insurance coverage 65 2.3 INTERNAL CONTROL PROCESS RELATING TO THE PREPARATION OF ACCOUNTING AND FINANCIAL INFORMATION 66 Preparation and processing of accounting and financial information 66 Management of accounting and finance internal control 67 Recurring assessments of the accounting and financial information preparation process 67 Risk management
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