The area of supervision of the SFAO
The SFAO has a broad supervisory area, ranging from the central and decentralised Federal Administration to subsidy recipients and companies in which the Confederation holds a majority stake.
The SFAO is also active at the international level and carries out various mandates at international organisations for other audit offices. As a result, there is a regular exchange of good practices with other comparable institutions.
The scope of the SFAO’s supervisory remit is broad, covering:
- The central and decentralised Federal Administration
- Parliamentary Services
- Subsidy recipients (e.g. road construction, agriculture)
- Bodies responsible for public tasks delegated by the federal government (e.g. Swiss National Science Foundation)
- Companies in which the Confederation holds a majority stake
- Federal courts, the Swiss Financial Market Supervisory Authority (FINMA) and the Federal Audit Oversight Authority (FAOA), where this falls within the remit of supreme supervision by the Federal Assembly
It does not cover the Swiss National Bank and the Swiss Broadcasting Corporation in accordance with Article 19 of the Federal Audit Office Act (FAOA) and Article 36 paragraph 6 of the Radio and Television Act (RTVA). The same applies in the case of the Swiss National Accident Insurance Fund (Suva), with the exception of its military insurance sector.
In addition, the SFAO carries out various mandates for audit offices at international organisations, such as the International Civil Aviation Organization and the Universal Postal Union. In connection with its commitment to UN organisations, the SFAO, along with eleven other supreme audit institutions, is a member of the Panel of External Auditors of the United Nations. In this context, it contributes its experience and regularly exchanges information with the supervisory authorities of other countries. Furthermore, the SFAO is a member of the International Organization of Supreme Audit Institutions INTOSAI.
Audit tasks are also performed by other federal bodies. Consequently, the FAOA makes provision for the SFAO to coordinate its work with the Parliamentary Control of the Administration. The SFAO additionally cooperates with the internal audit units of the Federal Administration and the cantonal audit offices.
This strengthens synergies and avoids duplication and audit gaps.