Dr. Boyd, on this question of changing this culture, this question of incorporating these things more deeply into the practice, not just simply the words of government, one idea that has been floated.... There are two ideas I'll ask you about. One, as you have said, is to strengthen the commissioner's hand. But you've also put forward a forward-looking role, which is not comfortable for most auditors. They like to look back, not present forward ideas.
The second question I have for you, and I'll end on this, is should there be some notion of consequence? When the Department of Finance went after the deficit in the nineties, they had targets, they had goals, they had measures that they brought forward, and lo and behold, they achieved many of those aims. When it comes to the environment, everything gets into the vague, into the nondescript.
Do we need to be more specific? Does there need to be consequences to both the civil service and the ministers responsible, and should the commissioner have a forward-looking role?