Quality of services is vital for the effectiveness of the Court of Audit. The mission statement, code of ethics, strategies, medium-term plan, performance indicator system and intellectual capital statement all show a high degree of quality assurance at the ACA. They provide for corresponding instruments of quallity assurance, such as: targeted selection processes, certified training and further education, professional knowledge management, application of quality standards and generally the evaluation of target achievement using performance and impact indicators and through surveys of employees and our "customers".
Quality assurance in the auditing process consists of all measures which should assure that products meet the - high - quality requirements set out in the quality standards. Quality control is an audit of product quality which accompanies the process (self-monitoring) in the framework of quality assurance. Quality in the auditing process is ensured on every level and in every part of the process.
The ACA generally evaluates its services and effects. Internal evaluations are provided for in the auditing process. In order to include external perception in this evaluation, the ACA carried out a customer survey and a "peer review".
The customer survey shows strengths and potential and the ACA scored well in terms of independence, credibility and objectivity. In the categories of "effectiveness" and "sustainability", opinion was more reserved, however. The results of the survey carried out for the ACA in May and June 2009 by the company EUCUSA, which specialises in employer and customer surveys, was published in the annual report 2008/09.
Since October 2009 the ACA has been an "auditee" itself. Representatives of the supreme audit institutions of Germany, Denmark and Switzerland carried out a "peer review" on the basis of a memorandum of understanding. Peer reviews are an important component of the INTOSAI programme. The aim of the initiative is to learn from other INTOSAI members, to answer questions from an international perspective and to work on "best practice proposals". With this external evaluation, the ACA wishes to ensure that we fulfil our constitutional mandate in the most optimal way into the future.