2. The internal auditor shall advise the ►M1 Executive Director ◄ on dealing with risks, by issuing independent opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management.

Parliament agrees with the thrust of the recent reform of financial management in the Commission which was to give responsibility to each Director-General but takes the view that the assurance given by the Directors-General must be supported by an overall assurance by the Accounting Officer, who shall be fully accountable and have the necessary means to fulfil this duty (Paragraph 9).

9. Regrets the Commission's resistance to upgrading the role of the Accounting Officer; stresses that the certification of the accounts is a fundamental element in the control structure and that other elements in the overall control structure are seriously weakened as long as this element is missing; agrees with the thrust of the recent reform of financial management in the Commission which was to give responsibility to each Director-General; is however convinced that the assurance given by the Directors-General must be supported by an overall assurance by the Accounting Officer, who shall be fully accountable and have the necessary m ...[+++]eans to fulfil this duty;

With regard to managerial issues, these can be summarised as follows: Director-Generals are responsible for routine financial management decisions whilst Commissioners supervise the management of his/her Director-General or Head of Service.

Any member of staff involved in the financial management and control of transactions who considers that a decision he/she is required by his/her superior to apply or to agree to is irregular or contrary to the principles of sound financial management or the professional rules he/she is required to observe shall inform the Director in writing and, if the latter fails to take action within a reasonable period, the panel referred to i ...[+++]n Article 47(4) and the management board.

All administrative tasks, such as the setting up of a secretariat preparing meetings and decisions of the Steering Committee, the supervision of staff and the administration of financial and other resources, i.e. the implementation of the budget [17] should be carried out by a managing or executive director.