{"id":24394,"date":"2024-02-29T15:56:54","date_gmt":"2024-02-29T14:56:54","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/?post_type=audit&p=24394"},"modified":"2024-02-29T16:01:01","modified_gmt":"2024-02-29T15:01:01","slug":"rapport-complet-au-conseil-des-epf-sur-la-revision-des-comptes-annuels-consolides-2016","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/it\/verifica\/rapport-complet-au-conseil-des-epf-sur-la-revision-des-comptes-annuels-consolides-2016\/","title":{"rendered":"Rapport complet au Conseil des EPF sur la r\u00e9vision des comptes annuels consolid\u00e9s 2016"},"content":{"rendered":"\n

Die Eidgen\u00f6ssische Finanzkontrolle (EFK) hat mit Datum vom 10. M\u00e4rz 2017 das Testat zur konsolidierten Jahresrechnung 2016 des ETH-Bereichs ohne Einschr\u00e4nkung und Hinweis erteilt. Die Arbeitsabl\u00e4ufe f\u00fcr die Erstellung der Jahresrechnungen unter der neuen Rechnungslegung haben sich eingespielt und es mussten weniger Korrekturen durchgef\u00fchrt werden als im Vorjahr. Eine grosse Korrektur gab es bei den Eventualverbindlichkeiten (EPFL). Herausforderungen stellten sich bei der Sicherstellung der Vollst\u00e4ndigkeit der zu erfassenden Vertr\u00e4ge per Jahresabschluss (Sicherstellung der rechtzeitigen Information der Finanzabteilungen, ETH Z\u00fcrich, EPFL, PSI), bei der korrekten Ertragserfassung (zwei spezielle Vertr\u00e4ge bei der ETH Z\u00fcrich) oder der Darstellung von R\u00fcckz\u00fcgen privater Geldgeber aus Vertr\u00e4gen (ETH Z\u00fcrich, EPFL).<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[68],"audit_type":[50],"class_list":["post-24394","audit","type-audit","status-publish","hentry","audit_category-formazione-e-ricerca","audit_type-pruefung"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"17020"}],"audit_office":[24173],"audit_office_text":"","audit_date":"20180323","bgo":true,"keywords":"","audit_office_local":""},"yoast_head":"\nRapport complet au Conseil des EPF sur la r\u00e9vision des comptes annuels consolid\u00e9s 2016 - Controllo federale delle finanze (CDF)<\/title>\n<meta name=\"description\" content=\"Rapport complet au Conseil des EPF sur la r\u00e9vision des comptes annuels consolid\u00e9s 2016\" \/>\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\/it\/verifica\/rapport-complet-au-conseil-des-epf-sur-la-revision-des-comptes-annuels-consolides-2016\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rapport complet au Conseil des EPF sur la r\u00e9vision des comptes annuels consolid\u00e9s 2016\" \/>\n<meta property=\"og:description\" content=\"Rapport complet au Conseil des EPF sur la r\u00e9vision des comptes annuels consolid\u00e9s 2016\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/it\/verifica\/rapport-complet-au-conseil-des-epf-sur-la-revision-des-comptes-annuels-consolides-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"Controllo federale delle finanze (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-29T15:01:01+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<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/rapport-complet-au-conseil-des-epf-sur-la-revision-des-comptes-annuels-consolides-2016\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/rapport-complet-au-conseil-des-epf-sur-la-revision-des-comptes-annuels-consolides-2016\\\/\",\"name\":\"Rapport complet au Conseil des EPF sur la r\u00e9vision des comptes annuels consolid\u00e9s 2016 - 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