You are here:

  • About us
  • Competence Centres

Head of Competence Centre

Cost and Performance Accounting,
Risk and Compliance Management,
Financial Audits

Prisca Freiburghaus
Business Economist FH / EMBA HSG in Business Engineering
Phone: +41 58 465 83 13
This email address is being protected from spambots. You need JavaScript enabled to view it.

Task areas

The aim of our audit activities is to verify the economical use of funds of the administrative units of the central and decentralised Federal Administration. We check recipients' economical and targeted use of financial aids and grants. The Competence Centre additionally carries out mandates as an audit unit.

Audits within the framework of financial supervision are carried out according to the criteria of regularity, legality and performance. The last criterion includes assessing whether funds are used economically, whether there is an appropriate balance between costs and benefits and whether outlays have the expected impact.

Financial audits or mandates as statutory auditors are carried out in accordance with recognised audit standards and check compliance with international (IPSAS, IFRS) and national accounting standards (Swiss GAAP FER, Swiss Code of Obligations). The federal financial statements, the ETH Domain, various entities of the decentralised Federal Administration, various funds and foundations, and international organisations are among the items audited.

Further tasks include:

  • Reviewing and ensuring the effectiveness of Internal Audits
  • Audits of cost allocations on the basis of the CA system as well as price audits if a contract is/was awarded without competition; essentially, the audit focuses on whether the Confederation paid too high a price due to the monopoly situation
  • Forensic investigations in relation to whistleblowing reports or fraud tips
  • Supporting the Finance Delegation and the Finance Committees of the Federal Assembly.

How do we perform our tasks?

  • Teamwork is important to us. We conduct our audits with proven specialists (financial auditors, certified internal auditors, tax experts, certified accountants and controllers, business economists, economists, etc.) in interdisciplinary teams.
  • We apply recognised professional standards. For compliance audits, these are in particular the ISSAI 400 (Fundamental Principles of Compliance Audits) of the International Organisation of Supreme Audit Institutions (INTOSAI) and the corresponding ISO standards.
  • We keep our knowledge up to date.

 

Seitennavigation