A system for controlling the risks of appearance of pressure ulcers in a user, comprising a number of pressure sensors distributed across a bearing surface of the user, which measure pressure values, a controller, which receives the pressure values, and means which act on the user, which are driven by the controller, wherein tissue-state sensing means measure bioimpedance, temperature and moisture values in an area at risk of the users body which is in contact with the bearing surface, the controller measuring said values and assessing a level of risk of appearance of pressure ulcers on the basis of the measured pressure, bioimpedance, temperature and moisture values. Another object of the present application is to provide a process for controlling risks of appearance of pressure ulcers.