Local Government Auditing in Switzerland
Auditing Practices in Local Governments: An International Comparison
ISBN: 978-1-80117-086-4, eISBN: 978-1-80117-085-7
Publication date: 15 June 2022
Abstract
This chapter captures and summarises the public sector auditing practices of Swiss subnational and local governments. Following the federal structure of Switzerland and the constitutional principle of decentralisation, lower government levels independently self-elaborate their audit institutions and structures, which is why a large variety of public sector audit arrangements exists. Local government audit mainly varies between the subnational states/cantons regarding the allocation of the external audit function and the qualitative requirements underlying the constitution of the auditing bodies. Depending on the cantonal legislative framework, local government audit is performed by a body of direct-democratically elected lay-auditors, a professional audit firm, an own independent auditing office or in a shared arrangement involving multiple of these actors.
Keywords
Citation
Horni, P. and Köhli, M. (2022), "Local Government Auditing in Switzerland", Ferry, L. and Ruggiero, P. (Ed.) Auditing Practices in Local Governments: An International Comparison (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Leeds, pp. 139-147. https://doi.org/10.1108/978-1-80117-085-720221015
Publisher
:Emerald Publishing Limited
Copyright © 2022 Pascal Horni and Martin Köhli