‭ RGANIZATION OF THE CONTROLLING AND INFORMATION MANAGEMENT‬ O ‭TASKS‬ ‭ he tasks combined in a function and the organizational positioning of some‬ T ‭functions, in which administrative information provision is central, can be‬ ‭completed in various ways. In organizations there is a close connection‬ ‭between the administrative function, the treasury function, the information‬ ‭management function and the controlling function. The whole of these‬ ‭functions is often referred to by the term: the financial function. This chapter‬ ‭discusses the origins of these functions in the past, a review of the current‬ ‭situation and an outlook on possible developments. In practice, there are‬ ‭various variants for fulfilling the aforementioned functions.‬ ‭The administrative function‬ ‭ ecording reality may therefore be called the most important task of the administrative‬ R ‭function, in other words: ensuring that the administration is reliable.‬ ‭Tasks of the administration function‬ ‭ he tasks of the administrative function consist of creating conditions,‬ T ‭implementing and reporting. The tasks are briefly listed below:‬ ‭1.‬‭Setting up the financial information system, including the related procedures.‬ ‭ .‬‭Issuing rules and guidelines for administration.‬ 2 ‭3.‬‭Carrying out administrative tasks.‬ ‭4.‬‭Preparing the reporting.‬ ‭Powers and responsibilities of the administrative function‬ I‭n the foregoing, the administrative function has mainly been characterized as a function‬ ‭that records facts objectively. To ensure that this objectivity is actually observed, it is‬ ‭important that the administrative function does not have any decision-making or‬ ‭conservatory powers. The administration therefore has no interest in a different‬ ‭representation of matters. In practice, this rule is often violated. It still happens that‬ ‭administrators are also general‬‭proxy holder‬‭are. From‬‭the point of view of the‬ ‭requirements of an adequate internal control system, an objection must be raised‬ ‭against this. However, this mixing of functions must be viewed in its correct proportions.‬ I‭t is the responsibility of the administrator to ensure that the relevant officials act‬ ‭within their powers. A very practical consideration in this context for granting‬ ‭power of attorney to the administrator is the establishment of mandatory‬ ‭co-signature of‬‭c ertain documents by the head of the administration to ensure a‬ ‭c omplete registration of all transactions.‬ I‭n order to ensure that the information provided by the administration provides the most‬ ‭reliable possible picture of reality and to promote the effectiveness of the control‬ ‭exercised with the help of the administration, it is generally desirable that this head of‬ ‭the administration has broad‬ ‭powers to‬‭give. This includes the authority to ask‬ ‭questions to‬‭all officers regarding everything that occurs in the company. Naturally, the‬ ‭respondents will have to be able to rely on a right imposed on them by the highest‬ ‭ anagement, also in relation to the head of the administration.‬‭c onfidentiality‬ m ‭obligation‬‭.‬ ‭ rganizational position of the administrator‬ O ‭Given the importance of the objectivity of the administrative function, an important‬ ‭criterion for its organizational position is the independence of the operational‬ ‭departments in the organization. This independent position can best be guaranteed by‬ ‭having the administrator report directly to senior management.‬