Artículo 11.14. PS 1 Paragraph 11.14

Material information about how management monitors and manages risks (see paragraph 11.4(c) ) could include: (a) a description of the entity’s processes and controls for monitoring risks. This description could identify the bodies or individuals responsible for oversight of the risks. (b) a description of the actions management has taken, or plans to take, to reduce the scale or the likelihood of the disruption.