([Amtliche Sammlung des Bundesrechts 2007 3971](http://www.admin.ch/ch/d/as/2007/3971.pdf))
FCh, Terminology Section, 2010
([Recueil officiel du droit fédéral 2007 3971](http://www.admin.ch/ch/f/as/2007/3971.pdf))
([Raccolta ufficiale delle leggi federali 2007 3971](http://www.admin.ch/ch/i/as/2007/3971.pdf))
USG: the term oversight is widely used in this context in accounting circles and has been adopted by the Federal Audit Oversight Authority, although oversight normally means an unintentional failure to do something
FCh, Terminology Section, 2010