The Swiss Federal Audit Office is the supreme financial supervisory authority of the Confederation. In its auditing activities, it is only bound by the Federal Constitution and the law. It supports: the Federal Assembly in the exercise of its constitutional financial powers and its supreme supervision over the federal administration and judiciary; the Federal Council in the exercise of its supervision over the federal administration. The Swiss Federal Audit Office is independent and autonomous within the framework of the legal provisions. It determines its annual audit program and brings it to the attention of the Finance Delegation of the Federal Assembly and the Federal Council. It can refuse to take on special mandates if they endanger the implementation of the audit program. Administratively, the Swiss Federal Audit Office is attached to the Federal Department of Finance. The Swiss Federal Audit Office exercises financial supervision according to the criteria of regularity, legality and economy. In particular, it is responsible for the audit of administrative units, including their accounting and inventory. It also assumes control mandates in international organizations.
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