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"All employees make up the value of the ACA" 

This is one of the twelve guiding principles in the mission statement of the ACA. As a knowledge organization, the knowledge retained by our employees at the ACA and the excellent quality of their performance has a special value. Our employees develop their knowledge through their work as auditors and consultants and by means of targeted on-going and further training, in particular through integration and trainee programmes as well as the professional MBA Public Auditing; this is of lasting benefit for our auditees. We have an annual training programme which offers employees comprehensive on-going and further training on the basis of four knowledge objectives (transmitting the value of the ACA, excellence in auditing and consulting, ensuring value and benefit of resources, and networking with national and international partners); the training programme also depends on the respective auditing focus of that year. By applying their knowledge, our employees offer the potential for innovation and development of technical and personal skills for the optimal effectiveness of the ACA.

The success of the ACA depends to a large extent on the knowledge and experience of our employees and the excellent quality of their performance. For this reason, the ACA invests in the knowledge of our staff and we practice professional knowledge management. To that effect, we are the first audit institution to publish an intellectual capital statement. As much as possible, it depicts the financially quantified, non-financially quantified and the qualitiatively measured amount of intellectual capital at the ACA. At the same time, it serves as an indicator of the value and usefulness of public auditing.

The intellectual capital statement of the ACA is an integrated component of our Annual Reports. In terms of methodology, it uses the "Austrian Intellectual Capital Model" according to Koch and Schneider, which is the most used in Europe. The four strategic intellectual capital objectives bring together the knowledge standards from the mission statement and the strategic principles of the ACA. They provide for a clear development of intellectual capital in the ACA and facilitate a comprehensible creation of operative intellectual capital aims for the organisational units and for the individual intellectual capital objectives of the employees.

The ACA is especially concerned with equal opportunity for all staff. We have been able to increase the proportion of women in the ACA through successful plans to encourage women so that the proportion of women is now at 40% in total and 30% in auditing at the ACA. With this, we have set requirements to increase the proportion of women in management to 40% in the long term. Disabled people also enjoy equal rights at the ACA; for years now, the ACA has employed significantly more disabled people than is legally required. On the reporting date 31st December 2009,15 disabled people were employed on a preferential basis, of which 6 people could be added twice to the quota. Therefore the mandatary amount of 11 was exceeded by 91%.