Second line of defense

It is structured around the function of supervising and monitoring the effectiveness of the controls of the first line.

In this second line, the corporate defense program is executed, which is framed within all institutional processes that generate guidelines and monitoring regarding cross-cutting risks in the GEB and each of its companies. It also includes advisory, support, prevention, institutionalization, detection (investigation), and reaction activities regarding these controls and guidelines. This line brings together different areas and processes of the organization, such as: Insurance and Risks, Information Security, SOX Law, Quality Management System, and Compliance. This line ensures that the first line of defense is operating as established.

Arquitectura de control

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.

Third line of defense

It corresponds to independent evaluation through activities carried out by the internal audit function (Internal Audit Management).

Programa de Ética y Cumplimiento

Topics

Second line of defense

Arquitectura de control

First line of defense

Third line of defense