| Publication type: | Book part |
| Type of review: | Editorial review |
| Title: | Local government auditing in Switzerland |
| Authors: | Horni, Pascal Köhli, Martin |
| et. al: | No |
| DOI: | 10.1108/978-1-80117-085-720221015 |
| Published in: | Auditing practices in local governments : an international comparison |
| Editors of the parent work: | Ferry, Laurance Ruggiero, Pasquale |
| Page(s): | 139 |
| Pages to: | 147 |
| Issue Date: | 2022 |
| Series: | Emerald Studies in Public Service Accounting and Accountability |
| Publisher / Ed. Institution: | Emerald |
| Publisher / Ed. Institution: | Bingley |
| ISBN: | 978-1-80117-086-4 978-1-80117-085-7 |
| Language: | English |
| Subjects: | Regulatory space; Switzerland; Accountability; Audit practice; Local government; Public sector audit |
| Subject (DDC): | 350: Public administration |
| 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. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/26953 |
| Fulltext version: | Published version |
| License (according to publishing contract): | Licence according to publishing contract |
| Departement: | School of Management and Law |
| Organisational Unit: | Institute of Public Management (IVM) |
| Appears in collections: | Publikationen School of Management and Law |
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Horni, P., & Köhli, M. (2022). Local government auditing in Switzerland. In L. Ferry & P. Ruggiero (Eds.), Auditing practices in local governments : an international comparison (pp. 139–147). Emerald. https://doi.org/10.1108/978-1-80117-085-720221015
Horni, P. and Köhli, M. (2022) ‘Local government auditing in Switzerland’, in L. Ferry and P. Ruggiero (eds) Auditing practices in local governments : an international comparison. Bingley: Emerald, pp. 139–147. Available at: https://doi.org/10.1108/978-1-80117-085-720221015.
P. Horni and M. Köhli, “Local government auditing in Switzerland,” in Auditing practices in local governments : an international comparison, L. Ferry and P. Ruggiero, Eds. Bingley: Emerald, 2022, pp. 139–147. doi: 10.1108/978-1-80117-085-720221015.
HORNI, Pascal und Martin KÖHLI, 2022. Local government auditing in Switzerland. In: Laurance FERRY und Pasquale RUGGIERO (Hrsg.), Auditing practices in local governments : an international comparison. Bingley: Emerald. S. 139–147. ISBN 978-1-80117-086-4
Horni, Pascal, and Martin Köhli. 2022. “Local Government Auditing in Switzerland.” In Auditing Practices in Local Governments : An International Comparison, edited by Laurance Ferry and Pasquale Ruggiero, 139–47. Bingley: Emerald. https://doi.org/10.1108/978-1-80117-085-720221015.
Horni, Pascal, and Martin Köhli. “Local Government Auditing in Switzerland.” Auditing Practices in Local Governments : An International Comparison, edited by Laurance Ferry and Pasquale Ruggiero, Emerald, 2022, pp. 139–47, https://doi.org/10.1108/978-1-80117-085-720221015.
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