The Audit Committee represents the most important instrument of management, oversight, and control of a company. To meet the demands of stakeholders and regulators, a targeted design within the framework of effective corporate governance is essential. The analysis of the design of audit committees in publicly traded and non-publicly traded companies in Switzerland is carried out across four dimensions: composition, tasks and responsibilities, resources, and diligence of the audit committee. For each of the key features, regulatory requirements are applied, empirical findings are structured, and subjected to critical evaluation. The empirical investigation is conducted using a standardized questionnaire, which is supplemented with capital market-oriented data on the performance assessment of the audit committee. The results.