It's honestly a little bit of an art. In my previous work history, I had the opportunity to sit on both sides of that audit relationship, so I can appreciate the pros and the cons of being audited as well as being the auditor.
In my humble opinion, it starts with an excellent collaborative relationship with the people you audit. That's something we need to make sure we spend time developing and focusing on. Then it's about coming to a mutual agreement on timelines, on criteria, on how best to deal with each other's peaks and valleys of work.
It is really working together with entities and working together with Parliament regarding the timing of when we might be able to provide information. There are a lot of factors to consider, and it takes a bit of a dance or an art to get it all right. We don't always do it, but the matter is to learn from those lessons, and to improve the next time around.