[2] SFAO is the supreme financial supervisory body in Switzerland, that is, a court of auditors for the control of public accounts.

The proposal to create a "Court of Audit" was rejected several times, and the SFAO's status and prerogatives gradually evolved.

[7] In 2017, the SFAO published a report criticizing the quality of the messages that the government submits to parliament with its draft acts, in particular a lack of impact analyses.

[8][9] As the report was published three days before a vote, the SFAO was criticized for interfering in the campaign and ended up apologizing and acknowledging a poor timing.

[10] In 2017, after six years of experience, the SFAO set up an online platform for the anonymous exchange of suspected irregularities with employees, suppliers, taxpayers and anyone who wants to improve the efficiency of the administration and combat fraud and corruption.