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Annual audit programme marked by demographic, digital and climate change
The Finance Delegation and the Federal Council have acknowledged the 2023 annual programme of the Swiss Federal Audit Office (SFAO), which was prepared independently by the SFAO. A number of wide-ranging audits linked to demographic change will be performed in addition to the SFAO's classical audits.
The SFAO management has selected around 150 audit mandates for 2023. Nearly 100 employees will carry out these audits, which are very diverse, ranging from financial audits to evaluations, to reviews of the procurement of goods and services, to project audits. In addition, over 80 audits are scheduled for publication. It is worth noting that the SFAO has actively published its reports since 2014. To date, more than 450 audit reports have been issued.
The preparation of the annual audit programme, which started in the summer of 2022, is based on an analysis of the financial and operational risks borne by the Federal Administration, which operates more as a network rather than a traditional silo structure. In this context, the SFAO's analysis is giving rise to audit topics of increasing complexity, meaning that it will need to include ever more players and entities in its audits.
The financial audits performed by the SFAO each year are an essential service of its legal mandate. These audits help to guarantee the transparency of the accounts of the Confederation and other organisations that play a significant role in these areas, such as the federal higher education institutions and research institutions. This is also the case for the accounts of the Swiss National Science Foundation and the Swiss Financial Market Supervisory Authority (FINMA).
From climate and demographic change to federal IT
The evaluations area will have a number of wide-ranging assignments, linked mainly to demographic and climate change. Among other things, it will examine the use of medicines in retirement homes, measures to combat the disguised unemployment of women, the promotion and active participation of older workers in the labour market and the effects of climate change on forestry management in the Jurassic arc region.
Finally, the SFAO will extend its audits in various offices in connection with the digital transformation and the Federal Administration's key ICT projects. These mainly concern the areas of justice, the Armed Forces, the federal data centres and commercial register applications. The complete audit programme can be found on the SFAO website.
In December 2022, the Federal Assembly reaffirmed its confidence in the work of the SFAO. The SFAO will have a budget of CHF 34 million in 2023.
Press release: Annual programme 2023
Annual programme 2023 (Excel, in German)
Further details:
Swiss Federal Audit Office, tel. 058 463 11 11 or
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