The SCIGR is divided into three distinct types of activities: > “line” or “first level” controls, con sisting of all the control tasks that the individual operating units or compa nies of the Group perform on their processes in order to ensure that op erations are carried out properly; > “second level” controls, which are entrusted to specific corporate Func tions and aimed at managing and monitoring typical categories of risk; > internal audit activity (“third lev el” controls), aimed at checking the structure and overall functionality of the SCIGR, including by monitoring the line controls, as well as the sec ond-level ones.