{"id":34871,"date":"2024-12-09T10:56:35","date_gmt":"2024-12-09T09:56:35","guid":{"rendered":"https:\/\/www.efk.admin.ch\/vorgehen-und-methoden\/"},"modified":"2025-06-06T11:23:45","modified_gmt":"2025-06-06T09:23:45","slug":"procedures-and-methods","status":"publish","type":"page","link":"https:\/\/www.efk.admin.ch\/en\/procedures-and-methods\/","title":{"rendered":"Procedures and methods"},"content":{"rendered":"
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Synthesis reports<\/h2>\n

Synthesis reports consolidate results retrospectively. They compile results from individual audits that have a common theme. Examples of such overarching themes are \u201csubsidies,\u201d \u201cdigital transformation,\u201d or \u201cprotection of critical infrastructure.\u201d <\/p>\n

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\n \n \n \n\n \n<\/svg>\n Synthesis report on past audits – what is it all about? (german)<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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Subsidies<\/h2>\n

Subsidies make up the largest part of federal expenditure and are in many cases very complex. They regularly pose difficult trade-offs not only for the subsidy offices in terms of actual implementation, but also for us as the SFAO in our assessments. The SFAO’s basic principles \u00abSimplification of subsidies\u00bb, which have been developed for the first time, show how subsidies can be simplified:<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Simplification of subsidies (german)<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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These basic principles are also part of our \u00abNotes on dealing with subsidies\u00bb. These notes are aimed at administrative units that award subsidies and are intended to support them in the administration and management of subsidies:<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Notes on dealing with subsidies (german)<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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Digital transformation<\/h2>\n

The SFAO audits numerous digital transformation projects and focuses on process efficiency in digitalisation projects from an end-to-end perspective. It applies the specially developed DigiTrans model with 19 criteria:<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Audit model \u00abDigiTrans\u00bb (german)<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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Performance audits<\/h2>\n

The majority of our audits are performance audits, which fall under the Swiss Federal Audit Office\u2019s legal mandate (Art. 5 of the Swiss Federal Audit Office Act). Their primary objective is to assess whether federal funds are being used in an economical, efficient, and effective manner. These audits identify specific areas with potential for improvement. Through our reports, we aim to foster transparency and strengthen public trust in government operations.<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Flyer \u00abPerformance audits\u00bb<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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Programme and project audits<\/h2>\n

Programmes and projects can influence an organisation, processes, ICT systems and\/or corporate culture. The SFAO’s approach to programme and project audits differs depending on the phase a project is in:<\/p>\n

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\n \n \n \n\n \n<\/svg>\n Flyer \u00abProgramme and project audits\u00bb (german)<\/span>\n <\/a>\n <\/div>\n
\n \n \n \n\n \n<\/svg>\n Guidelines \u00abProgramme and project audits\u00bb (german)<\/span>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":14,"featured_media":0,"parent":0,"menu_order":22,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-34871","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nProcedures and methods - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/en\/procedures-and-methods\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Procedures and methods\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/procedures-and-methods\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-06T09:23:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/procedures-and-methods\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/procedures-and-methods\\\/\",\"name\":\"Procedures and methods - 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