Registration document 2007 - Total.com

5
112
Corporate Governance
Statutory auditor’s report (Article L 225-235 of the French Commercial Code)
Statutory auditor’s report (Article L 225-235 of the
French Commercial Code)
(Free translation of a French language original)
Statutory auditors’ report, prepared in accordance with article L 225-235 of the French Commercial Code, on the report prepared by the
Chairman of the Board of Directors of TOTAL S.A., regarding the internal control procedures that relate to the preparation and processing
of financial and accounting information.
To the shareholders,
In our capacity as statutory auditors of TOTAL S.A., and in accordance with Article L 225-235 of the French Commercial Code, we report
to you on the report prepared by the Chairman of your company in accordance with Article L 225-37 of the French Commercial Code for
the year ended December 31, 2006.
It is for the Chairman to give an account, in his report, notably of the conditions in which the duties of the Board of Directors are prepared
and organized and the internal control procedures in place within the company.
It is our responsibility to report to you our observations on the information and declarations set out in the Chairman’s report on the internal
control procedures relating to the preparation and processing of financial and accounting information.
We performed our procedures in accordance with professional guidelines applicable in France. These require us to perform procedures to
assess the fairness of the information and declarations set out in the Chairman’s report on the internal control procedures relating to the
preparation and processing of financial and accounting information. These procedures notably consisted of:
• Obtaining an understanding of the objectives and general organization of general control, as well as the internal control procedures
relating to the preparation and processing of financial and accounting information, as set out in the Chairman’s report;
• Assessing the evaluation given on the adequacy and effectiveness of these procedures, including considering the appropriateness of
the evaluation process and the implementation of the tests conducted; and
• Performing the tests relating to the design and execution of these procedures, in addition to our audit procedures related to the
accounts, that we believed necessary to confirm the information and conclusions given on this subject in the President’s report.
On the basis of these procedures, we have no matters to report in connection with the information and declarations given on the internal
control procedures relating to the preparation and processing of financial and accounting information, contained in the Chairman of the
Board’s report, prepared in accordance with Article L 225-37 of the French Commercial Code.
Paris-La Défense, April 3, 2007
TOTAL – Registration Document 2006
The statutory auditors
KPMG AUDIT (a division of KPMG S.A.) ERNST & YOUNG AUDIT
René Amirkhanian Gabriel Galet, Philippe Diu