I actually think it's the inverse. Not singling out any particular indigenous community or first nation, if there's greater capacity—and I'm channelling my inner CPA and my outer CPA. The audit approach, when you're going through a company that has well-established control frameworks, a company that you know can keep track of the money fairly well and that has a good policy suite, you're doing less as part of the overall audit test. You have a lot more confidence in terms of what you're looking at. This is as opposed to a situation where you start to look at a company, and when you ask it for its policy around petty cash, it doesn't have it. When you ask it where the petty cash is, it doesn't know. At that point, it starts to give you pause, and you think that you actually need to look at this in greater detail.
Again, it's the challenge, and the government has indicated this itself in terms of its engagement with indigenous communities and first nations—that you can't.... For the first nations that have much greater capacity, it's potentially more efficient and more reasonable for everybody to actually treat them with a lighter touch, in a more professional way, recognizing that they know what they're doing.
