The Committee on the Auditor-General (the Committee) undertook a study tour to Austria from 6-13 October 2012. The purpose of the study tour was to assess and learn more about Austria's performance in policy implementation and accountability. In addition, the Committee intended to get an understanding of how the Austrian Auditor-General is positioned within the state system of Austria. The motive behind this is to determine whether or not it is dependent or independent to the government as it is the case in South Africa, and if it is independent (as it was found),to what extent and how it relates to the Austrian Parliament.