01 July 2020

Public Sector Internal Audit and Internal Control Frameworks: Swiss Experience


The PEMPAL Internal Audit Community of Practice (IACOP) and Swiss State Secretariat for Economic Affairs (SECO)1 organize a virtual event on Swiss approach to the implementation of public sector internal audit (IA) and internal control (IC) frameworks.    

During the virtual event the Swiss counterparts will share experience and insights on public sector internal audit activity and internal control framework implementation in the Canton of Bern. The presentation will be followed by a Question & Answer session.  

The virtual event aims to provide information on the following: 

  • Organization of IC framework in Switzerland (with focus on Canton of Bern) 
  • Organization of IA activity - centralized/decentralized, subnational Supreme Audit Institution, and Audit Committees  
  • How internal auditors evaluate IC in the public sector? 
  • Specific tools used during IA, including data analytics, big data, machine learning  
  • IC system within each administrative unit 
  • Collaboration of public sector IA and financial control bodies 
  • External quality assessment of IA activity 
  • Experience and lessons learned in IA during COVID-19. IA working remotely (online audits, how to provide add-values, etc). 
  • Performance audit  
  • Key Performance Indicators for IA