2.

For the purposes of paragraph 1, the authorising officer shall, in accordance with the minimum standards adopted by the management board or, where the constituent act allows it, by the executive board on the basis of equivalent standards laid down by the Commission for its own departments and having due regard to the risks associated with the management environment and the nature of the action financed, put in place the organisational structure and the internal control systems suited to the performance of the duties of authorising officer. The establishment of such structure and systems shall be supported by a comprehensive risk analysis, which takes into account their cost-effectiveness. The authorising officer may establish within his or her departments an expertise and advice function to help him or her control the risks involved in his or her activities.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.