Vittia Annual Report 2022

VITTIA Risk management and internal controls GRI 3-3, 201-2 Risk management As a guideline for risk management, we have a Corporate Risk Management Policy, in line with the best national and international risk management practices. The Corporate Risk Management Policy, applicable to all areas, establishes management guidelines and contemplates the development, dissemination and implementation of the institutional risk management culture, through guidance on identification, analysis, assessment, treatment, monitoring and communication of risks that may affect the Organization, in order to prevent their occurrence or minimize their impacts, and in order to promote continuous improvement in the Company's activities, in addition to establishing the structure for this management, with the clear and objective definition of roles and responsibilities. To learn more about our Corporate Risk Management Policy, visit: https://api.mziq.com/mzfilemanager/v2/ d/677af05d-7fde-431a-b693- f2f81e7b3161/635743f3-ebdd-b2ed-a896- 6a037db71d05?origin=1. The main risks related to our activities and operations are: Strategic risks Risks that may harm the Company's business model, competitiveness, and performance. Operational risks Risks arising from failures in processes, controls and equipment, lack of consistency and adequacy of information systems, as well as those arising from errors or fraud, which harm or make it impossible to carry out our activities. Financial risks Risks that may adversely affect the Company's finances, related to the exposure of our financial operations. Legal/regulatory risks Risks related to legal or regulatory sanctions, with financial or reputational loss, as a result of failure to comply with the application of laws, legal rules, agreements, and regulations, including all applicable laws. Cyber risks Risks that may expose the Company's information assets to known or unknown threats or cyber-attacks, which may harm or make it impossible to continue our regular activities. Annual Report 2022 34

View entire presentation