Auditing of institutions under CISA

FINMA uses regulatory auditors to extend its reach when supervising licence holders in accordance with the Collective Investment Schemes Act (CISA).

Audit firms carry out annual audits on a risk-oriented basis. They also perform an advance risk analysis to provide FINMA with a proposed audit strategy, which FINMA then uses to determine the type of auditing measures to be carried out for each licence holder, such as more intensive audits or additional audits. The audit firm executes the auditing measures on site at the premises of the licence holder.

The audit areas to be assessed for licence holders under CISA are defined in FINMA Circular 2013/3 "Auditing" and its annexes. Audit companies check whether licence holders comply with the legal, contractual, statutory and regulatory provisions and record their findings in an annual audit report which is submitted to the licence holders and to FINMA.

Documents

2013/03 FINMA-Rundschreiben "Prüfwesen" (06.12.2012)

Gültig ab 1.1.2019

Updated: 20.06.2018 Size: 0,23  MB
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2013/03 FINMA-Rundschreiben "Prüfwesen" (06.12.2012)

Prüfwesen (Gültig bis 31.12.2018)

Updated: 18.11.2016 Size: 0,4  MB
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Annexes to Auditing Circular

Anhang 7: Standardprüfstrategie – KAG SICAV

Gültig bis 31.12.2018

Updated: 01.02.2017 Size: 0,02  MB
  • Language(s):
  • DE
  • FR
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Anhang 7: Standardprüfstrategie – KAG SICAV

Anhang 7: Standardprüfstrategie – KAG SICAV (Gültig ab 1.1.2019)

Updated: 13.07.2018 Size: 0,01  MB
  • Language(s):
  • DE
  • FR
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Anhang 8: Standardprüfstrategie – KAG KmGK (inkl. Komplementär)

Gültig bis 31.12.2018

Updated: 01.02.2017 Size: 0,02  MB
  • Language(s):
  • DE
  • FR
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Anhang 8: Standardprüfstrategie – KAG KmGK (inkl. Komplementär)

Gültig ab 1.1.2019

Updated: 13.07.2018 Size: 0,01  MB
  • Language(s):
  • DE
  • FR
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Anhang 9: Standardprüfstrategie – KAG Depotbank

Gültig bis 31.12.2018

Updated: 01.02.2017 Size: 0,02  MB
  • Language(s):
  • DE
  • FR
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Anhang 9: Standardprüfstrategie – KAG Depotbank

Gültig ab 1.1.2019

Updated: 13.07.2018 Size: 0,03  MB
  • Language(s):
  • DE
  • FR
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Anhang 15: Risikoanalyse KAG

Gültig bis 31.12.2018

Updated: 01.02.2017 Size: 0,05  MB
  • Language(s):
  • DE
  • FR
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Anhang 15: Risikoanalyse KAG

Gültig ab 1.1.2019

Updated: 13.07.2018 Size: 0,05  MB
  • Language(s):
  • DE
  • FR
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Guidelines for Auditing Circular

Wegleitung KAG

Updated: 31.01.2017 Size: 0,35  MB
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Audit points
 

Submission of Auditing Circular

Audits for institutions seeking authorisation

Change of audit firm