Key facts
On 23 September 2019, a Memorandum of Understanding entrusted the French Cour des comptes with the peer review of the Swiss Federal Audit Office (SFAO). The Swiss Supreme Audit Institution (SAI) was last reviewed in 2015 by the European Court of Auditors (ECA). The review examined strategy, programming and quality control, and all recommendations were implemented in full. As a follow-up to this audit, the SFAO decided to undergo a new peer review according to the International Standards of Supreme Audit Institutions (ISSAIs) in order to assess its strengths and weaknesses. More specifically, the review covered the following topics, which were determined jointly by the SFAO and the Cour des comptes: independence; communication and relations with stakeholders; ethics, transparency, accountability and good governance; approach to audits.