The core activity of the Court of Audit is auditing and consulting services. Auditing represents the more strategically important area of performance for the ACA and forms the basis for our consulting function. The ACA carries out ex-post audits. This also makes it possible to audit steps that have already taken place in a project that is still underway, e.g. auditing the planning or a (part) project in a timely way (but ex post).
In audits, the issue of control is at the forefront, whereby the ACA endeavours, in a partnership of trust with the organisation being audited, to achieve the most acceptance possible of its conclusions and recommendations. The activity of the ACA should contribute benefits to the organisations being audited and encourage innovation. It is therefore a special concern of ours to highlight potential savings or competitive advantages and opportunities, such as how the organisations can achieve their goals in an economical, cost-effective and appropriate way.
The auditing activities of the ACA can be differentiated in terms of the type of audit, how the audit is initiated and the form of the audit. In the auditing process, the rights of the organisation being audited and quality management are especially taken into account.
The auditing activities of the ACA are focused on the medium-term and long-term on special topics and are implemented in the short-term in an annual auditing programme.
In the choice of audit themes, financial relevance, risk potential, changes of relevant factors, current topics, special public interest and preventative effects are especially taken into consideration. Against the background of the connectedness of public budgets, the ACA audits public bodies and legal entities in a comprehensive way and carries out coordinated audits with other (supreme) audit institutions.