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Auditing Network

Public auditing can only be effective if all institutions concerned with this democratic issue work together as partners.

The separation of power in the state is in line with the principle of "checks and balances". According to that principle, no absolute separation of power, but a reciprocal control of state functions are practiced. The abstract concept of control can be sub-divided into many aspects. Alongside financial control which has its own auditing network, there is also judicial control (through independent courts).

The ACA is an external, ex-post but fast-acting, financial and parliamentary control body in the constitutional system. The national parliament acts as custodian of control and provides the ACA with its auditing rights. With its core functions, auditing and advisory activities, it supports both the general representative bodies as well as the governments on a federal, provincial and municipal level in a transparent way in carrying out their control functions. As a federal, provincial and munipical institution, the ACA uses its special role according to the principle of uniform auditing, using a comprehensive and comparative approach, including comparisons of all audited bodies on all levels (best practice, benchmarks).