We are often asked: What are the stages of our audits? Our picture gallery is designed to provide an overview. The gallery outlines the auditing process and possible ways of how we can communicate or report on the findings.

In principle, audit work starts with the annual audit planning. At this stage, we select the audit topics. All measures which have a financial impact on the federal budget may be subject of our audit work. Our selection depends on several criteria such as the financial significance, the potential for errors and the relevance for parliamentary deliberations. Our aim is to ensure full audit coverage.

Our audit criteria are regularity and compliance, such as compliance with laws and administrative regulations, compliance with the budget, and performance, that is an economic, effective and efficient use of funds.

By the way, you can download the entire auditing process here: At a glance: Six stages of an audit (PDF, 194KB, File meet accessibility standards).