Assessing the ACA's impact

The ACA’s impact is reflected particularly in the implementation of its recommendations. In order to determine – but also to enhance – its impact, the ACA uses an outcome assessment process consisting of two phases. In the first phase, the ACA queries the auditees about all of the recommendations it had issued in the course of the previous year and assesses the degree of their implementation (implemented, partly implemented, promised or not implemented) by means of the information provided by the auditees. Based on this follow-up enquiry, the ACA checks the implementation of specific recommendations in the framework of on-site “follow-up audits” at the audited entities’ premises. Such follow-up audits are selected via a risk-based approach and they are published as stand-alone reports.