These control activities are entrusted to the primary responsibility of the operating management and are considered an integral part of every corporate process; > “second level” controls, which are entrusted to man agement control (located within the Accounting, Fi nance and Control Department of Enel SpA) in terms of monitoring the economic and financial performance of the Company and the Group, and the Risk Manage ment Department for the development of policies to manage the main risks (connected, for example, to in terest rates, exchange rates and commodities risk); > internal audit, understood as the general verification on the structure and function of the internal controls and which is entrusted to Enel SpA’s dedicated Audit De partment.