As comptroller, as I said, I was responsible for internal audit. Many of the internal audits that we did were in fact performance audits, so they were very similar to the performance audits that an auditor general would perform. The difference would be in the audience that receives the report. A report from a comptroller and internal auditor is designed for the management of government, whereas an auditor general's reports are designed to be presented in the federal case to Parliament and in the provincial case to the New Brunswick legislature.
I had familiarity with doing audits and doing performance audits. The role of comptroller was one of responsibility for preparing financial statements. The role of auditor general was to audit those same sets of financial statements. So I understood how financial statements were prepared. Then, as I said earlier, as comptroller I was on the receiving end of audit recommendations from previous auditors general, and as auditor general I had to then make recommendations. That helped me to formulate some ideas about how recommendations should be made from an audit perspective.