Do you think that the chairman's rattachement of the IA director is a good thing to proctect the shareholder ?

Do you think it could be better if he is rattached under the boards of director instead of the executive chairman ?

So what do you think ?

That depends. What is rattachement? (I apologize in advance if I am a moron.)

I am guessing it refers to a reporting line. It is French for "attached". It is common for Audit to report to the Audit Committee or Board, but there can be a "dual reporting" structure - one for administrative with input from the Audit Committee or Board for salary, bonus, etc. and the other direct to the Audit Committee or Board for independence of audit results, issues uncovered, etc.