External audits help ensure SDG programs are transparent, accountable, and effective.

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I believe this study highlights the evolving role of public sector auditing beyond financial compliance. As governments face increasingly complex challenges in achieving the SDGs, auditors must adopt innovative tools and data-driven approaches to assess performance and identify risks. The experience of BPK demonstrates how audit institutions can contribute not only to accountability but also to improving policy implementation and ensuring that development efforts genuinely benefit all members of society, especially vulnerable groups.

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