Audit of the charging of costs and services in the C5I business area
Bern, 02.11.2026 — RUAG MRO Holding AG (RUAG MRO) is a government-owned company. It maintains, repairs and services the Swiss Armed Forces' equipment. In 2022, RUAG MRO launched the “Command, Control, Cyber, Communications, Computers and Intelligence” (C5I) programme; C5I's origins date back to 2017. Since 1 April 2025, C5I has been a business area in its own right, supporting the digitalisation of the Armed Forces' sensor, intelligence, command and effects network. C5I generates 90% of its revenue from services for the Armed Forces Cyber Command. It earns the other 10% from services for clients within the federal government environment. C5I aims to finance the expansion of its business itself.
Against this background, the Swiss Federal Audit Office (SFAO) examined whether C5I charges costs and services in a comprehensible manner and in accordance with the federal government's requirements. Overall, the audit produced a positive picture, although transparency in invoicing could be improved.