The Federal Council shall appoint the Auditing Body.
The Auditing Body and audits shall be subject to the provisions of federal legislation applying by analogy to regular audits of stock companies.
The Auditing Body shall verify the annual financial statements and the status report on implementation of a suitable risk management system as well as the information on human resources development.
It shall provide the Board of Directors and the Federal Council with a comprehensive audit report.
The Federal Council may have the auditing body clarify certain issues.
The Federal Council may dismiss the Auditing Body.
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