As part of Westminster Foundation for Democracy’s (WFD) eight-part series on financial accountability, this brief focuses on the role of Supreme Audit Institutions (SAIs) and whether they are fit for purpose in the age of COVID-19 and beyond. This brief outlines how SAIs play an integral role during the ex-post oversight stage, as well as how SAIs can:
- contribute to the implementation of national priorities;
- increase their value-added role; and
- work with parliament and the executive branch to strengthen their value-added.