The preparation on the risk-based audit plan is about an organization measuring its risk, and part of that consideration is stuff that obviously the organization feels is important to its operation, its core functions. So things like investigations and inquiries will be subject to an internal audit over the course of two or three years. Using that--we'll use it as an example, though it's not the only example--you will look at the efficiencies of those operations as well.
So I guess the short answer to your question is yes.