SUPERVISORY BODY: assigned with the powers of initiative and intervention for the operation of MOG INTERNAL AUDIT: carries out independent audits on the operations and suitability of the SCIGR using and audit plan (risk based) approved by the BoD and monitors the execution of the action plans issued following the audits performed 72 ACEA GROUP / SUSTAINABILITY REPORT 2019 22 In December 2019 an oversight organization was set up to ensure the auditing and monitoring of the instrumental processes covered by Legislative Decree no.