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RathausThis section contains special SFAO audits or things about the SFAO itself.

Peer Review Review 2020 of the Swiss Federal Audit Office by the Cour des comptes

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.

Audit number: 19511

Peer Review Evaluation activities of the Court of Auditors of the Republic and Canton of Geneva

The Swiss Federal Audit Office (SFAO) conducted an audit of the evaluation activities of the Court of Audit of the Republic and Canton of Geneva (CdC) at the latter's request. As the state's external supervisory body, the CdC provides independent and autonomous supervision, among other things, of the Cantonal Administration, subsidised entities and public-law institutions. Since 2013, its mission has been to evaluate public policies. It has taken over this activity from the External Commission for the Evaluation of Public Policies.

Audit number: 17654

Evaluation Supervision of foundations Evaluating the effectiveness of the supervision of “classic” foundations

Switzerland is traditionally regarded as an attractive location for foundations. The legal and tax framework is liberal and favourable. A new foundation is set up every day while one other one is wound up every two days. At the end of 2015, there were 13,075 registered charitable foundations with estimated total assets of around CHF 100 billion. These foundations disburse an estimated CHF 2 billion annually in Switzerland and abroad.

Audit number: 15570