; and (II) take such views into account in the design of the service. (iv) Publicly disclose an explanation of why the operator’s processing of covered information is necessary and proportionate vis a vis the risks for the service, and how the operator complies with the requirements of this title. (v) Assess any processing of covered information that is not in the best interests of children or teenagers or that can be detrimental to their well-being and safety, whether physical, emotional, developmental, or material. (vi) Identify, assess, and mitigate high-risk processing of covered information. (vii) Identify measures taken to mitigate the risks identified under clause (vi) and comply with the other requirements of this title. (viii) Provide for regular internal reporting on the effectiveness of controls and residual risks of the operator. (C) Auditable by Commission The Commission may audit a PSIAM conducted by an operator as the Commission considers necessary. (21) Directed to children (A) In general The term directed to children means, with respect to a digital service, that the digital service is targeted to children, as demonstrated by— (i) the subject matter of the digital service; (ii) the visual content of the digital service; (iii) the use of animated characters or child-oriented activities for children, and related incentives, on the digital service; (iv) the music or other audio content on the digital service; (v) the age of models on the digital service; (vi) the presence on the digital service of— (I) child celebrities; or (II) celebrities who appeal to children; (vii) the language used on the digital service; (viii) advertising content or promotional materials used on, or used to advertise or promote, the digital service