Translation of "reliance on internal control " (English → French) :

57. Is worried about "the lack of involvement by the ACP States" in assuring effective control of EDF expenditure and is disappointed that delegations "can place only limited reliance on the controls performed by the NAO (National Authorising Officer) administrations" (point 36 of the Annual Report on the EDFs);

(d)‘international control and inspection programme’ means a programme that sets objectives, common priorities and procedures for control and inspection activities to implement international obligations of the Community relating to control and inspection.

‘international control and inspection programme’ means a programme that sets objectives, common priorities and procedures for control and inspection activities to implement international obligations of the Community relating to control and inspection.

The basis for such joint deployment plans must be an international control and inspection programme giving effect to international obligations relating to control and inspection binding upon the Community.

15. Underlines Parliament's commitment to establish an independent internal audit service in accordance with Council Regulation (EC, ECSC, Euratom) No 762/2001 amending Article 24 of the Financial Regulation ; notes the Bureau decision of 28 November 2001 to set up such a service; stresses that the service must be independent with the possibility of communicating directly to the President of Parliament when issues of gravity come to the attention of the internal auditor; urges the Bureau to approve the necessary changes to its Internal Financial Rules as a matter of priority; considers that the internal auditor must be a highly quali ...[+++]fied and experienced audit professional who is able to perform his duties in a fully independent manner and in accordance with the relevant international standards; believes that the recent experiences of certain banks and large conglomerates, which suffered catastrophic losses due to weak internal controls show that the weakening of control mechanisms would be detrimental to the sound management of European taxpayer's money; insists that the independence of controllers and of the control function be safeguarded from being subordinated to expenditure managers;

15. Underlines Parliament's commitment to establish an independent internal audit service in accordance with Council Regulation (EC, ECSC, Euratom) No 762/2001 amending Article 24 of the Financial Regulation ; notes the Bureau decision of 28 November 2001 to set up such a service; stresses that the service must be independent with the possibility of communicating directly to the President of Parliament when issues of gravity come to the attention of the internal auditor; urges the Bureau to approve the necessary changes to its Internal Financial Rules as a matter of priority; considers that the internal auditor must be a highly quali ...[+++]fied and experienced audit professional who is able to perform his duties in a fully independent manner and in accordance with the relevant international standards; believes that the recent experiences of certain banks and large conglomerates, which suffered catastrophic losses due to weak internal controls show that the weakening of control mechanisms would be detrimental to the sound management of European taxpayer's money; insists that the independence of controllers and of the control function be safeguarded from being subordinated to expenditure managers;