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“Whistleblower Channel" will be monitored by the Internal Audit area and by
General CorporateManagement.
The Regulatory Compliance Committee will report regularly to the Audit
Committee regarding thosematterswhichhave been identified and investigated
via the “Whistleblower Channel" set up.
At present, the Atresmedia Group provides all employees involved in the
preparation and review of the financial information the necessary training to
carry out their functions. Said training is carried out through a series of
specifically designed courses; all integrated within the Atresmedia Group's
TrainingPlan.
F.2
Evaluationof risks in financial reporting
Report regardingat least:
F.2.1.
The main characteristics of the risk identification process, including those relating to
errorsor fraud,with regard to:
•
Whether theprocess exists and is documented.
•
Whether the process covers all the financial reporting objectives (existence and
occurrence; integrity, assessment, presentation, breakdown and comparability;
and rights andobligations),whether theyareupdatedandwithwhat frequency.
•
The existence of an identification process of the scope of consolidation, taking
into account, among other aspects, the possible existence of complex corporate
structures, holding companiesor special purposevehicles.
•
Whether the process takes into account the effects of other types of risks
(operating, technological, financial, legal, reputational, environmental, etc.) to
theextent that theyaffect the financial statements.
•
Whether theEntity's governingbody supervises theprocess.
The Atresmedia Group uses a risk management tool that allows it to identify risks
through the identification and implementationof corrective controls andmeasures. The
RiskMapof theAtresmediaGroup considers the following typesof risks:
-
StrategyandEnvironment
-
Internal Processes:
•
Risks related tooperations andprocesses
•
Information risks in thedecision-makingprocess
•
Risks associatedwith financial reporting
-
CorporateandReputational:
•
Risks related to regulatory compliance
•
Risks related toexternal image
