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But we are agile enough to respond when circumstances make it necessary for us to audit an EU policy area at short notice.</p></div></div><p>The main audit objectives for the long-term planning are set out in our multiannual strategy. In addition, we carry out a multiannual rolling planning exercise where we decide in more detail what we will audit in the following year, and what resources are needed to do so. In order to produce relevant and timely reports we share ECA’s work programme with our stakeholders. 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