Yes. To determine the audits we're going to do, we use a planning exercise in which we try to identify the major risks to the department or agency in achieving its objectives. We go through a fairly extensive exercise. We interview, obviously, people within the department, parliamentarians, but also stakeholders outside to try to get a sense of what the risks are. Then we will look at those risks and determine if they're auditable, because some obviously are outside the scope of audit. Some could be questions of policy. There are other areas in which, frankly, we don't have any expertise
We then put it through a filter and develop a plan for three to five years of audit work that we want to do within the department. We do this for all the major departments, generally every three to four years. Obviously, if there are significant changes, we have to go back, and given that there have been some significant changes in this department, and given that all the enforcement activities have gone over to the Canada Border Services Agency, it's time for us to go back and take a look at it again.