I have just two very quick elaborations on that.
Often, as Neil said, criteria are derived from legislation or policies, and so on, but sometimes we have to create criteria. I can think specifically of the work we did for many years on the topic of environmental management systems. We took a position many years ago that departments had to have robust management systems in order to implement their sustainable development strategies. To develop the criteria for robust management systems, we did a lot of international work, making comparisons with various accounting offices, the International Standards Organization, and other organizations, and we came up with what we felt was best-in-class practice.
Then the second thing we do from time to time is benchmark against other jurisdictions. We have done benchmarking against European countries for particular work, or sometimes for best practices.
So it's a mix of things.