Le Contrôle des finances en mutation: Réflexions sur les défis actuels de la haute surveillance de l’administration

In recent decades, several developments have contributed to a change in the mandate of the Swiss Federal Audit Office (SFAO). The criterion of profitability was added to Article 5 of the Federal Audit Office Act (FAOA) in 1995. More recently, the report of the Federal Assembly’s Finance Committees a...

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Bibliographic Details
Main Authors: Laurent Crémieux, Claudine Morier
Format: Article
Language:deu
Published: Ubiquity Press 2017-12-01
Series:Yearbook of Swiss Administrative Sciences
Subjects:
Online Access:https://www.ssas-yearbook.com/articles/105