At the end of every audit, we always ensure that we verify our facts with the department. We always clear factual accuracy and ensure that we received all the information. We then talk about the recommendation.
There is a bit of back-and-forth about the recommendation, absolutely. It is to ensure that the recommendation is something that the department will implement and that it will meet the goals of addressing the gaps and the issues we identified. There's no point in our putting forward a recommendation that no one will implement or that they just say they will and then do not do anything about it.
I would not say it's about negotiating or wordsmithing that recommendation. It's about making sure that it's an achievable recommendation that addresses the weaknesses we found.