chief financial officermeans the person that is overall responsible for managing the financial resources, financial planning and financial reporting;
control functionmeans a function that is independent from the business unit it controls and that is responsible for providing an objective assessment of the credit institution’s risks, review or report on those, including the risk management function, the compliance function and the internal audit function;
heads of internal control functionsmeans the persons at the highest hierarchical level in charge of effectively managing the day-to-day operation of the independent risk management, compliance and audit functions;