order to guarantee the correct undertaking of operations; > “second level” controls, which are entrusted to specific corporate departments and which aim to manage and monitor typical categories of risks, including, by way of example, operational, industrial and environmental risks, market risks (such as commodity risks and financial risks), credit, insurance and strategic risks, country risk and (non) conformity risk; > internal audit (“third level” controls) aims at verifying the structure and function of the system overall, also through monitoring the controls, as well as the second level control work.