The core task of the ACA is to provide auditing and advisory services. Performance audits are of key strategic importance for the ACA and form the basis for its advisory activities.
It is already during the audit process that the ACA provides advice. Its advice, however, is also sought when it does not carry out an audit. The ACA harnesses its knowledge and experience gained during its auditing activities, in particular with regard to the review of bills and draft regulations. Its reports, general recommendations, positions and core findings have a preventive effect and enhance the effectiveness of the decision-making processes in those entities that seek the ACA's advice. In addition, the ACA provides its expert knowledge to foreign expert committees within the context of INTOSAI.
These advisory activities create added value as they increase the benefits of the individual performance audits and sustainably strengthen the effect of public auditing.