Internal Audit Function in Swiss stock-listed companies

Abstract

The purpose of this research is to provide a broad overview of the internal audit function in Switzerland. The goal is to discover whether there is a marketplace for outsourced internal audit service providers. Furthermore, the reasons companies organise the internal audit in a certain way are examined in order to gain a better understanding of the function. This paper aims to investigate the organizational position of the function in Switzerland and whether it aligns with the recommendation of Swiss corporate governance code.