One thing that is very important when producing financial information is the rigour and quality of the systems and controls that are in place, particularly in relation to computer systems. The auditor audits those system controls in order to determine whether they are adequate and rigourously maintained.
For several years now, our systems audits have allowed us to identify a certain number of weaknesses as regards Parliament. For example, control of access is inadequate. Some people have more access than they should to certain things. Normally, if the controls in place are robust and adequate, as auditors, we can rely on the systems that are there and have less work to do in terms of corroborating the information. But because the systems are not as reliable, we must corroborate the information, meaning that we have to test and examine many different documents. There may be a deficiency, but when we carry out our audit, we have to compensate by doing all kinds of other things. If the system meets my expectations, before the end of my mandate, we will be able to rely on those controls and reduce the amount of corroborative work that is required. My sense is that this will be a task for the next Auditor General.