The QA manager will in all cases answer to some other senior manager, director or executive officer within any organization. This is not really the issue nor, I suspect, the root of your question.
In the context of food safety and its management within an organization the fact remains that a senior manager can in theory overrule a decision made by the QA manager which may impact on the safety of the product, consumer etc. This is the case whether it is the production manager, financial controller or whomever.
So the issue is not who QA answers to but rather the management systems, reporting lines and authority deployed to the QA manager from the senior officer in the company. This should be clearly defined in the system documentation supported by clear reporting of all management decisions.
For example the system should define clearly who has the authority to release product to the market, particularly in relation to nonconforming product. This is addressed in the BRC standard.
In short, it does not matter who QA reports as long as the management system clearly defines authority for QA to make final decisions of food safety related matters.
