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Annual programmes

Annual programme for 2024: focus on digitalisation and demographic change

The Finance Delegation and the Federal Council have taken note of the annual programme of the Swiss Federal Audit Office (SFAO) for 2024. Aside from audits of annual financial statements, the annual programme also includes audits in connection with digitalisation and the impact of demographic change.

The SFAO is planning over 160 audits in 2024 covering a broad range of topics. The choice of audit topics is far from arbitrary: they are selected according to current and upcoming challenges in the supervisory area. For example, audits are planned on the impact of digitalisation projects on IT operating costs, which account for an ever-increasing proportion of total costs.

The SFAO will look at the effects of demographic change in a horizontal audit on the implementation of the federal personnel strategy, for example, and evaluate the measures relating to independent living systems. Topical issues such as the repercussions of the war in Ukraine and risk-based supervision in the banking sector will also feature in audits.

The financial audits carried out by the SFAO every year are a key component of its statutory mandate. Important audits such as the audit of the federal financial statements and the accounts of the ETH Domain are thus included in the annual programme for 2024.

More than half of the audit reports are published. The 2024 annual programme has been given a new look, and the audit topics are illustrated with icons.

Press release: Annual programme 2024

Annual programme 2024 (Excel, in German)

Further details:

Swiss Federal Audit Office, tel. 058 462 26 66 or This email address is being protected from spambots. You need JavaScript enabled to view it.