The system covers three types of activity: > “line control” (or “first level control”), consisting of the set of control activities the single operating units or Group companies perform on their own process es in order to guarantee the correct undertaking of operations; > “second level controls”, which are entrusted to spe cific corporate departments and which aim to man age and monitor typical categories of risks; > internal audit (“third level” controls), aims at verify ing the structure and function of the system overall, also through monitoring the controls, as well as the second level control work.