111
ANNUAL REPORT AND CONSOLIDATED ACCOUNTS 2013
tee without maintaining anonymity by reporting them
directly to the Company, for reference to the Audit Com-
mittee. The Company will refer the reports it receives to
the Chairman of the Audit Committee, ensuring confi-
dentiality.
During 2013 the Audit Committee did not receive any
reports of irregularities.
III. Internal Control and Risk Management
50. Individuals, bodies or committees responsible
for internal audit and/ or implementation of
internal control systems
Ibersol does not have autonomous internal audit and
compliance services.
Risk management, as part of the company’s culture, is
present in all processes and is the responsibility of all
managers and employees at every level of the organi-
zation.
Internal control and the monitoring of internal control
systems are overseen by the Executive Committee.
51. Disclosure of the relationship to other
committees of the Society in hierarchical
dependence and/ or functional relation
Not applicable as the Group does not have autonomous
services.
52. Existence of other functional areas regarding
competences in risk control
There are central functions (the Quality, Human Re-
sources and Financial Units), reporting to the Executive
Committee, that promote, coordinate and facilitate the
development of risk management processes.
53. Main Risks to which the Company and its
Affiliates are exposed
The Board of Directors considers that the Group is ex-
posed to the normal risks arising from its activity, namely
at the level of the restaurants.
Given the nature of the business, there are certain risk
areas that are assigned to particular functional depart-
ments, notably:
Food quality and food safety
In the restaurants business, the risk associated with hy-
giene and food safety is of primordial importance.
The management of this area of risk is overseen by the
Quality Unit and is aimed primarily at adopting a respon-
sible, proactive approach, following the principles of pre-
vention, training, monitoring of indicators and continuous
improvement in order to minimise food risks that could
have an impact on the health of consumers.
The main management dimensions of this risk area are:
– qualification and selection of suppliers and products
in the area of food quality/safety and a programme
of periodic inspections of suppliers, products and
services
– ensuring the effectiveness of the traceability system
– control of the production process in the units
through HACCP systems
– system for developing food safety competencies
– maintenance and monitoring of measurement
devices
– food crisis management system, which can be used
to monitor existing food warning systems at all times
and take immediate action when necessary
– continuous improvement system supported by
the following tools, among others: programme of
external audits in all Group units; programme of
microbiological analyses of the end products, carried
out through sampling by an authorized outside body;
