Every one of its aspects are disciplined by a series of co-ordinated documents, which establish the Group’s governance principles (roles of the Parent Bank and of the subsidiaries, levels of decision and operational centralization/decentralization), BPU’s governance structure in its twofold guise of bank and Parent Company (roles, structure and composition, operating rules, powers and sphere of action of administrative bodies and central structures) and the guidelines of the internal auditing system which the Group companies must comply with.