Federal Office of Private Insurance FOPI

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Audit

Internal Audit

The Directive on the Internal Audit Office was drafted on the basis of Art. 27 of the Insurance Supervision Act (ISA; SR 961.01) and the Directive on Internal Auditing from the Swiss Institute of Internal Auditing (SIIA).
Type: PDF
1/2007 – Directives on the Internal Audit Office
Most recent changes 28.02.2007 | Size: 67 kb | Type: PDF

External Audit

Type: PDF
2/2007 – Directive on the Recognition of External Audit Offices and Head Auditors under Specialized Insurance Legislation
Updated version of the Directive of 1 January 2007, revised as of 1 September 2007
Most recent changes 07.11.2007 | Size: 77 kb | Type: PDF

The new Federal Law on the Recognition and Supervision of Auditors (Audit Supervision Act, ASA) entered into force on 1 September 2007. As already announced in our Circular RS 3/2007 of 11 June 2007, the Federal Office of Private Insurance FOPI has now adjusted the preconditions for recognizing external audit offices and head auditors under specialized insurance legislation to the new Federal Law on the Recognition and Supervision of Auditors (Audit Supervision Act, ASA).

Framework Directive Ability of the External Audit Office

Type: PDF
6/2007 – Framework Directive on the Activities of Independent Auditors with Respect to Insurance Companies (Framework Directive on Auditing)
Updated version of the Directive of 21 November 2007, revised as of 28 November 2008
Most recent changes 26.11.2008 | Size: 144 kb | Type: PDF

The purpose of the Framework Directive on the Activities of Independent Auditors with Respect to Insurance Companies on Auditing is to further specify the provisions under supervision law relating to the auditing responsibilities of the independent auditor in accordance with article 29 para. 1 ISA.  It also comments on reporting on the financial statement audit and the supervisory audit in accordance with article 29 para. 2 ISA.

Specialist staff: david.frauenfelder@bpv.admin.ch
Last updated on: 28.11.2008

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Type: PDF

Rundschreiben betreffend Rahmenrichtlinie Revisionstätigkeit 6/2007 vom 28. November 2008
28.11.2008 | 42 kb | PDF
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Präzisierungen der Tätigkeit der externen Revisionsstelle bei Krankenkassen
18.04.2008 | 15 kb | PDF
Type: PDF

Circular concerning the updated version of the directive 2/2007
12.09.2007 | 48 kb | PDF


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