The best success in the fight against corruption is achieved when everyone working in this area in state organisations, such as auditing and investigating authorities and courts, but also legislative bodies, work together as partners. Combining the special knowledge in this field can be a powerful and effective weapon in the battle against corruption. A networked and comprehensive way of operating provides the basis for ensuring the optimal use of public resources. Cooperation of everyone in the network while maintaining their respective independence and specific strengths and closing gaps in the auditing remit must therefore be the common concern of all state bodies in law-making, law enforcement and juristiction.
Correspondingly, the ACA puts special emphasis on fighting corruption, which we deal with above all in our core function of auditing the entire state economy and in our consulting services. In this way, the ACA makes a contribution with each of our audits in the fight against corruption, when we point out shortcomings, uncover deficiencies, prevent further undesirable developments with our recommendations and, in particular, achieve transparency. On this basis, auditees and the respective law-makers are both able to react accordingly and put effective measures in place, in line with their expertise. As the audit reports are published after they have been submitted to the National Council or the responsible laender parliaments, their preventative impact is also strengthened.
In this sense, the ACA has also published a series of codes of practice which should help to prevent undesirable developments and the repetition of mistakes, for example
- Report 2004/7 "Successful implementation of information technology projects",
- Report 2004/7 2 "Contract awards for consultancy services in federal ministries" ,
- Report 2006/12 "Claim Management/Claim for additional costs in public sector construction projects" .
- Federal bill to amend the Penal Code, the Code of Criminal Procedure 1975 and the Public Prosecution Act
Also in our international cooperation within the framework of INTOSAI the ACA places special emphasis on the preventative struggle against corruption. To this end, in 2009, senior-ranking representatives of international organisations met in Vienna and discussed at the 20th UN/INTOSAI Symposium about "INTOSAI - active partner in the international anti-corruption network: Ensuring transparency to promote social security and poverty reduction". In addition, fighting corruption was also a audit focus point in 2009. With our reports, positions and general recommendations, the ACA achieves transparency and we increase our preventative impact.