First line of defense

 

The control of senior management is exercised through process owners, who establish their own control activities to mitigate their risks and maintain effective internal control.

Mesa de trabajo 1transparencia3

 

This line of defense refers to the 'Principle of Self-control' as the basic and fundamental concept of this model. In this way, the effectiveness in monitoring the activities and results of the Group primarily relies on the commitment, involvement, and responsible management of each collaborator. Based on these assumptions, they understand that they are primarily responsible for their process and therefore the first ones in charge of managing their own risks and applying the controls that correspond in each case.

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