My question is on the two types of audits that take place--one is a financial audit; the other is a performance audit. I know Mr. Fitzpatrick alluded to this earlier as well, that there seem to be some critics saying you should avoid the performance audit and really focus on the financial side of it.
Is there a reason for it in terms of the costing of that? For instance, does it cost more to do performance as opposed to financial audits? If it does, then I guess my second question, to follow up on that, is do we have any best practices that have been developed to find efficiencies in conducting performance audits?