Absolutely, Mr. Chairman. As part of that third objective you talked about--“operations are carried out effectively”--the driving force behind an assessment of whether they have a reasonable assurance that their operations are effective is if they know they are achieving their mandate. That is central to our planning of the special examination. We start with the mandate of the organization, acquire a good knowledge of the corporation's business, talk to stakeholders, and then apply a risk analysis for determining which systems and practices of the corporation we'll be auditing in detail.
Most special examinations will have audit activity in the areas of strategic planning, where they are planning for the long term for achieving their mandate. We will look at how they plan for achieving their mandate. We will look at performance measurement and reporting. How do they know? Have they established performance targets for achieving their mandate? Do they report against those? Are they transparent? Do they provide that information to Parliament?
I think virtually all of the special examinations that we've talked about here today will have discussions of the audit work on strategic planning and performance measurement reporting, all with a view to determining if the corporation has a reasonable assurance that it's achieving its mandate.