Thank you. It's always a pleasure to be here. I would have been here last week when I was originally requested to be invited, but as you may recall, I tabled four reports on COVID measures last Thursday and was unable to be at the committee at the same time.
I do believe that audits are a good deterrent in that they are critical when a decision is made to limit post-payment controls and rely on post-payment efforts. I think that audits should be targeted and random, and that every file or every sector or every individual should have equal opportunity of being subject to an audit. You should have some that are targeted based on risks, but then you should also have some that are done randomly.
As it is my job to audit the government, and I have been in the audit field for over 25 years, I see the value and the importance and the need for audits.