La Commission s'est efforcée d'augmenter la cohérence, la transparence et la sécurité de l'architecture globale des systèmes de mise en oeuvre et de contrôle des Fonds. La cohérence, parce qu'il faut définir clairement les conditions minimales applicables au système de contrôle et d'audit à tous les niveaux du processus, ainsi que les tâches et les obligations respectives des différents intervenants.
The Commission has sought to increase the coherence, the transparency and the security of the overall structure of the systems for implementing and checking the Funds - coherence because the minimum requirements on the control and audit system must be clearly defined at all levels of the process, along with the tasks and obligations of the various parties, and transparency because all those involved in the checks need to know the results achieved by the other parties if the effectiveness, efficiency and economy of the process is to be increased.
