Traduction de «Tolerances setting » (Anglais → Français) :

(n) be free from a combination of two or more defects referred to in paragraphs (b) to (i) that individually do not exceed their respective tolerances but that in combination exceed the greatest area tolerance set out in any of those paragraphs; and

51. Regrets that the Commission uses the notion ‘tolerable risk of error’ exclusively to manage the risk of error and as a basis to decide what level of irregular use of funds should be considered as acceptable ex-post; takes the view that a forward-looking approach to a possible introduction of a comprehensive concept of ‘tolerable risk of error’ would include in the Financial Regulation a requirement for the Commission to match spending proposals with an assessment of the irregularity risks and therefore, the ‘tolerable risk of error’ becomes a tool in creating effective controls and reducing errors in the management of Union funds;

48. Believes that control systems cannot aim at zero risk in all spending areas, not only because it would be extremely expensive, but also because it is unlikely that zero risk in all spending areas will ever be achieved; accepts that a certain risk of error will always exist when implementing any spending programmes; emphasises that tolerating risk is not the same as tolerating error and reaffirms that the Commission must pursue a zero-tolerance approach to all cases of mismanagement and fraud;

47. Believes that control systems cannot aim at zero risk in all spending areas, not only because it would be extremely expensive, but also because it is unlikely that zero risk in all spending areas will ever be achieved; accepts that a certain risk of error will always exist when implementing any spending programmes; emphasises that tolerating risk is not the same as tolerating error and reaffirms that the Commission must pursue a zero-tolerance approach to all cases of mismanagement and fraud;

8. Welcomes the Commission communication of 16 December 2008 entitled 'Towards a common understanding of the concept of tolerable risk of error' (COM(2008)0866) and shares the view that a separate tolerable risk of error should be set for each policy area, taking due account of their respective characteristics and rules; endorses the 5% tolerable risk level for the structural funds, while recommending that a higher tolerable level be allowed for innovative projects – which, owing to their experimental nature, entail a greater risk of error – in order not to undermine their potential;

48. Welcomes the Commission communication of 16 December 2008 on a common understanding of the concept of tolerable risk of error as a sound methodological basis for an economic analysis of acceptable level of risk, and expects the Commission to take this work further when preparing its proposal on tolerable level of risk by budgetary area; recognises, in this context, the importance of that communication as an initial basis for discussion, from a strictly economic perspective, on 'tolerable level of risk' for two Union spending areas, i.e. the Str ...[+++]uctural Funds and the EAFRD; calls, however, for this dialogue between external auditor and audited party to continue to comply with international auditing standards which stipulate that it is for the external auditor to decide which risks he should take as the basis for his judgment as to the choice of audit procedure;