First, probably the way I can answer this is to enlighten you a little bit as to what we meant by “embedded in the program” and see if I hit your question.
You spoke of the Comptroller General and the internal audit. The internal audit is more reactive. It is discovery after the fact. What we're talking about in terms of preventive measures is that financial officers are in the process at the beginning.
Through access to information--using the sponsorship program as an example--the first question we had when it became public was, “Well, where was the financial officer?” We had asked for organizational charts, and there wasn't a financial officer. With the expectation of financial officers in the program...one of the things that should have happened in that process, when you're spending someone else's funds, is you would have had commercial paper, some sort of authorization, that said you have authorization to spend these funds. That then begins the accountability trail. I understand that's what's missing, how did that authority happen.
So what we're talking about here is that financial officers should be in those types of programs so that they can give advice and direction to the program managers and say, “This is the authority you have that's given to you by Parliament through appropriation, and here are the rules of engagement in terms of how you spend those funds. You had the authority for this, but you don't have authority for that, and if you want this type of authority, you must go and seek it.”
That's what a financial officer does, and if that role had been played, I think we probably wouldn't be here today.