With the exception of the audit types of "§ 9 audit", "ECA support audits" and "audits of legal professional representative bodies (chambers)", the audit is always divided into the seven process steps outlined below, which the ACA has developed ourselves from years of experience and existing INTOSAI international quality standards.
The constitutional independence of the ACA ensures that we create our auditing programme autonomously. Building on the strategies and the medium-term plan, we establish our auditing programme independently, as well as the form that the report will take. Correspondingly we use our strengths as a federal, laender and municipal body and audit subjects, in particular, which other audit institutions cannot audit or can only audit less efficiently and effectively.
Whilst maintaining our independence, we align our auditing activity in an auditing network with other laender audit institutions and the audit institution of the city of Vienna.
The cooperation based on partnership with the auditees is an important auditing principle of the ACA. We recognise their achievements and respect their viewpoints. Our critiques are based on the data and facts we collect and on sound arguments. The auditees can give their view on the issues established by the ACA and the judgements made as a result during the on-site audit and on the result of the audit in the statement process.
In terms of content, the audits include the entire spectrum of public activity from the most basic to the most detailed. They range from fundamental sovereign and privately operated state functions to current fields of operation in political and financially critical areas to issues which directly affect the citizens. The audit topics have to be relevant. Their relevance is not only to be seen in the value of the audit topic but can also be based on a specific characteristic or on its meaning in relation to this. Relevance arises in the individual case from the auditing aims and the selection of topics.
Auditing conclusions may not be communicated and/or published any sooner and in any other way than is legally stipulated. It is also a matter of course for the ACA that information collected during the auditing process (e.g. in the form of conversations or electronic and written documents) are treated with the necessary confidentiality. The creation of sustainable bases for trust, above all by the auditees, is an important factor for success for the activities of the ACA. Business and operational secrets are all guarded.