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To be fit for purpose in the age of COVID-19 and beyond, supreme audit institutions need to do the following: First, they need to rebalance their audit portfolio and shift resources away from compliance towards performance audit. Second, they need to adopt a more holistic approach in which compliance and regulatory audits contribute to identifying systemic weaknesses in government. Third, they need to reflect on societal impact by obtaining feedback on the usefulness of the reports and aligning their resources to tracking and reporting on the government’s implementation of national priorities such as the SDGs and climate change.

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