First of all, it's a professional function, so just the maintenance of a population of auditors who are qualified and up to date and certified is an ongoing challenge. Recruitment, development, and encouraging the certification of new auditors will be an ongoing activity. Similarly, the ongoing verification that standards are being followed will always be required.
Some of the areas we see for improvements are things that would improve the actual efficiency of the audit. We've been exploring things like better use of electronic tools for documenting audits, keeping records of the evidence we use, and better use of computerized analytic tools to make auditors more efficient. We're looking at ways we might gain efficiencies through the reporting process.
Essentially, we would like audit to remain as effective while becoming more cost-effective, if you will.