Finmeccanica has therefore developed – making use of a special structure within the Administration and Tax Unit, under the Administration, Finance & Control Unit – a specific internal control system governing the financial reporting process (International Control Financial Reporting - ICFR), that has been defined in accordance with the generally accepted frameworks issued by the Committee of Sponsoring Organizations (CoSO) of the Treadway Commission, as well as the Control Objectives for Information and related Technology (COBIT).