Centre Matt Scott comes in to start alongside Mark Bennett in the remaining change to the back division, while the inclusion of back-row John Hardie and lock Richie Gray complete the changes to the pack.
“We were pleased with a number of aspects of our performance against Italy but feel we still have a lot of work to get through before we begin the Rugby World Cup," Cotter said.
"France are a powerful and skilful side so this match will provide good assessment for this group, and another valuable insight into where we are at as a squad."
Scotland are drawn against South Africa, Japan, United States and Samoa in Pool B and will open their World Cup campaign against Japan on Sept. 23.
Team: 15-Sean Maitland, 14-Tommy Seymour, 13-Mark Bennett, 12-Matt Scott, 11-Tim Visser, 10-Finn Russell, 9-Greig Laidlaw; 8-David Denton, 7-John Hardie, 6-Ryan Wilson 5-Jonny Gray 4-Richie Gray, 3-Willem Nel, 2-Ross Ford, 1-Alasdair Dickinson
Replacements: 16-Fraser Brown, 17-Gordon Reid, 18-Jon Welsh, 19-Tim Swinson, 20-Alasdair Strokosch, 21-Sam Hidalgo-Clyne, 22-Duncan Weir, 23-Sean Lamont
(Reporting by Justin Palmer; editing by Toby Davis)
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