The ACA focuses on all areas of administration, making choices on the basis of risk and achieving effectiveness, especially considering financially relevant changes, current topics, special public interests and attainable preventative effects and benefits. Above all we employ our strengths as a federal, laender and municipal body and audit topics which other audit institutions in the auditing network are not able to audit at all or audit as efficiently and effectively as we can.
Audits are carried out in all areas of politics (such as law and security, work, social welfare, health, family, education, research, art, culture, finance and economy, infrastructure). Important strategic areas of focus for auditing are business and economics (macroeconomic balance), administrative reform and comprehensive environmental protection (air, water, land, noise). Every year special focuses are included in the audit planning process. In 2010 the focus was "Creating transparency in the exercise of state functions". In total, 14 audits on this topic were included in the auditing plan.