Company: BBD
Filing Date: 2025-05-30
Form Type: 6-K
Source: 0001292814-25-002283
Chunk: 163

Company: BANK BRADESCO
Filing Date: 2025-05-30
Form: 6-K
Chunk 163
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.2 of this Reference Form.

In the
second line, the main highlights are the actuation of the Internal Controls and Compliance, which act proactively in the process of verification
of the effectiveness of the policies adopted by the Organization and management and mitigation of risks in order to maintain them at acceptable
levels. Both areas are segregated matricially from the areas of business, aiming to maintain independence in the conduct of their activities.

The
results of the activities carried out by the second line are periodically submitted to the Committees of the Organization in line with
the process of governance established.

5.2
– Controls adopted by the issuer to ensure the elaboration of reliable financial statements

a)the main practices of the Internal Controls, level of efficiency of such controls, indicating any imperfections and measures adopted to correct them

The
effectiveness of the Internal Controls of the Organization is sustained by qualified professionals, well-defined processes implemented
with technology that is compatible with the business needs.

The methodology of the Internal Controls is aligned with the Frameworks issued by the Sponsoring Organizations of the Treadway Commission Committee– COSO (Internal Control – Integrated Framework 2013) as well as with the guidelines established by the Information Systems Audit and Control Association (ISACA) by means of the Control Objectives for Information and Related Technology (COBIT 5 – 2012). The planning, implantation, implementation and effective maintenance of the accounting systems and internal controls adopted by the Organization are the responsibility of the operations management departments, since internal controls in the first and second lines were established in order to provide reasonable security in relation to the reliability of the Organization’s consolidated financial statements and to provide security for the proper running of the business and the reach of objectives established in accordance with applicable laws and regulations, external policies, internal standards and procedures, in addition to applicable codes of conduct and self-regulation codes.

The
monitoring and adherence of such controls are performed by the Internal Controls, whose conclusion for the semester and year ended December
31, 2024 was that they were effective and appropriate to the type of activity, volume of transactions, as well as the nature, complexity
and risk of the Organization’s operations, whereby no deficiencies that might have a material impact in the Organization’s
consolidated financial statements were identified.

| 144 – Reference Form – 2024 |

| 5. Risk management policy and internal controls |

b)the organizational structures involved

The
structure of the Internal Controls, defined by the Organization, combines