No. There is planning involved. If the Committee is interested, at some point, we could provide information with respect to our planning and our audit approach. I would be very pleased to discuss that with you.
We audit the 25 or 26 largest departments every year, without exception, particularly Public Works and Government Services, National Defence, Indian and Northern Affairs, Agriculture and Agri-Food Canada.
As for smaller departments--Immigration Canada, for instance--expenditures there are considered to be less risky. Also, they are mainly for wages, and there is no significant litigation involved, as for the Department of Indian and Northern Affairs. Thus the risk level is deemed to be lower, and as a result we carry out a detailed audit only about once every three years. If we consider the systems to be adequate and the figures to be correct, we see no need to go back every year.
As regards even smaller departments--such as Justice Canada, for example--there we are talking mainly about salaries. We audit salary systems for the Government as a whole, and for that reason, do not feel it is necessary to...