Procedures and methods
We conduct our audits in accordance with the Swiss Auditing Standards (SA-CH), the International Standards on Auditing (ISA) and the International Standards of Supreme Audit Institutions (ISSAI). For certain audit types or topics where clarifications and a specific approach are required, we have developed procedures and methods. These are in line with the standards. We publish our procedures and methods in the form of factsheets and flyers in order to share expert knowledge and increase transparency about our work.
Subsidies
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 «Simplification of subsidies», which have been developed for the first time, show how subsidies can be simplified:
These basic principles are also part of our «Notes on dealing with subsidies». These notes are aimed at administrative units that award subsidies and are intended to support them in the administration and management of subsidies:
Digital transformation
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:
Programme and project audits
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: