My point in response to Mr. Lukiwski's point is that you're mandating it. I don't have a problem with his doing it, but I trust that he knows the capacity of his own department to do it, or in the case of Mr. Neufeld, I assume that he had the right to make that decision on his own.
So my problem is not that there's an external audit, it's that the government so mistrusts the CEO that they're going to mandate in law that it has to be somebody else rather than just saying it should be done.