Audit Exchange between the Upper Austrian Court of Audit (Oberösterreichischer Landesrechnungshof) and the Audit Commission, UK In November 2007 the Upper Austrian Court of Audit and the Audit Commission, (UK) took part in an exchange to deliver the EURORAI objective of learning from and sharing audit knowledge with different audit organisations across Europe. After Amy Thorpe and Janina Rustige (Audit Commission, UK) spent a few days in Linz to learn about the Upper Austrian Court of Audit, Thomas Hammer and Norbert Sterrer (Oberösterreichischer Landesrechnungshof, Upper Austrian Court of Audit) were welcomed in London on the return visit to learn about the Audit Commission. There was a detailed examination of audit tools and techniques, audit software and process mapping, report writing, publishing and client management. Discussions about the political structures and the perception of auditors also filled the agenda of the exchange and provided exciting and interesting learning points for both sides. The Upper Austrian Court of Audit (LRH) is a small organisation in one of the nine federal states of Austria that became independent in 2001. A total of 25 staff (including support functions and senior management) make up the audit team who aim to review as well as consult public sector organisation in the region. A lot of interest and effort is made to review, consult and make recommendations on organisational structures, governance and ...