The Internal Audit Department is responsible for dealing with the matter at hand, involving the investigation of reported facts.
After final analysis and fact finding, the Internal Audit Department shall issue a conclusive report establishing whether the reported facts are supported by evidence, provide recommendations and, if applicable, propose actions to be taken by the respective managers to treat the reported facts. Moreover, the Internal Audit Department should present its findings to the Executive Management.
The investigation of any whistleblowing involving a Director or Internal Audit Department employee must meet with the following criteria:
Director – The Internal Audit Department manager shall refer the event to the Executive Management, without the participation of the Director involved, with an aim to define how the matter will be dealt with and by whom, which may involve either an internal or external resolution. Moreover, the corresponding findings must be presented to the Ethics Committee coordinator, Directors, and Shareholders.
Internal Audit Department employee – The Ethics Committee coordinator shall refer the event to the Executive Management with an aim to define how the matter will be dealt with. Moreover, the corresponding findings must be presented to the Directors.