The Finance Delegation and the Federal Council have taken note of the annual programme of the Swiss Federal Audit Office (SFAO) for 2025. Aside from audits of annual financial statements, the annual programme also includes audits in connection with economic performance and integral security. The topic of artificial intelligence (AI) is gaining in importance.
There is an even greater focus on performance audits than in previous years. With these audits, the SFAO makes a contribution to the economy, efficiency and effectiveness of the Federal Administration in times of limited resources. The importance of performance audits reflects the SFAO’s mandate to independently and continuously oversee the efficient use of resources.
Special focus on integral security − AI is gaining in importance
The audits on integral security are broad-based. They take account of the fact that security cannot only be viewed as a purely military or police matter, owing to multiple and growing threats from war, terrorism, natural disasters, social unrest or cyberattacks. The SFAO is examining the growing risks in this area by conducting a series of audits across the entire Federal Administration.
As regards AI, the SFAO is assessing the specific use of corresponding technologies in the Federal Administration and at enterprises affiliated with the Confederation. It is, for instance, planned to audit procurements and AI cross-departmental issues with relevance for the whole Federal Administration.
A broad audit programme
For 2025, the SFAO is planning around 180 audits in total. It carries out IT security audits, project audits, performance audits, construction audits, procurement audits and much more besides, on a wide range of topics. Its mandate, which is reflected in the annual programme, includes overseeing Parliamentary Services, the federal courts, FINMA and the Office of the Attorney General of Switzerland, as well as the recipients of federal subsidies and enterprises in which the Confederation holds a stake greater than 50%.