Thank you very much, Mr. Chair.
I want to thank the Auditor General for being here today along with his staff. Obviously, it is a very important function to make sure that Canadians are getting value for money. I certainly look forward to working with you during my time on this committee.
I'd like to start with chapter 1 of your report. Specifically, I want to understand not just the recommendations, but also the problems that are at hand.
First of all, it's my understanding that the Treasury Board policy on internal control was implemented back in 2009. To me, it sounds as if the purpose was to shift the department's focus from audited financial statements to mandatory annual public disclosure of their risk-based assessment of controls over financial reporting and their planned improvements. It's moving from that. It sounds to me as if they're moving from just keeping the numbers, tracking the numbers, to keeping an eye on other priorities such as inventories, liabilities, etc.
Could you explain a little bit more what that shift is?