Audit interne

Mrs. Milena GUGLIELMETTI
President of the Comité d'audit

Mr. François-Xavier DEMONT
Director of the Cellule d'audit

The scope of the Audit interne includes the Judiciary Power as a whole, with the exception of the Cour d'appel du Pouvoir judiciaire and the Conseil supérieur de la magistrature.

The Audit interne operates on the basis of an annual or multi-annual audit plan which is based in particular on its risk analysis, that of the Commission de gestion and the strategic plan of the Judiciary Power. It also takes into account the audits planned by the Audit interne service of the State of Geneva and the Court of auditors. In addition, it may consult the courts and the Support directorates of the Judiciary Power.

Upon completion of each assignment, the Audit interne draws up a report including its recommendations on which the audited entities give their opinion. Its audit reports are confidential. They are communicated to the Commission de gestion.

The Audit interne has unrestricted access to all documents, information systems and physical assets necessary for the performance of its mission. It may consult court decisions and files. It benefits from the diligent collaboration of members of the Judiciary Power who may not invoke official secrecy against it.

The Audit interne du Pouvoir judiciaire consists of the Comité d'audit and the Cellule d'audit, which are bound by professional confidentiality.

The Comité d'audit exercises operational authority over the Cellule d'audit and is responsible for monitoring and evaluating its activity. It ensures the respect of the Cellule d'audit’s independence.

The Comité d'audit is made up of:

• A member of the Commission de gestion, who presides  over the committee
• A member or former member of the Judiciary Power
• A permanent active magistrate
• 2 external members chosen for their managerial, organisational or auditing skills

The Cellule d'audit is led by a Director. It includes at least one scientific collaborator.