The Internal Audit department is an independent body reporting directly to the Company's Board of Directors and set up for the purpose of improving the effectiveness of the Company's Corporate Governance, Risk Management, Compliance and Internal Control processes. In 2010, the Board of Directors approved the regulations of this Internal Audit process. The expectation is that this work will be outsourced in 2011, and that it will be carried out by companies that specialize in this area and which have been approved by the Audit Committee.

COMPLIANCE MANAGEMENT

In 2010, the Company's Board of Directors approved the establishment of a Compliance function within the EcoRodovias Group, with policies and processes aimed at ensuring the adequacy, strengthening and proper functioning of the System of Internal Controls, compliance with existing laws and regulations, as well as the dissemination of the control culture, the Code of Business Conduct and sound practices. Therefore, the Company's Compliance Management increasingly shows its commitment to developing its business activities along ethical lines, in a constant effort to improve its controls, maintaining its image with the public, as well as with its employees, investors and the regulatory and inspection bodies.