We decide what to audit. Obviously we take into consideration requests from parliamentary committees, and we try to accommodate those. We go through quite a rigorous planning exercise to determine the greatest risks for a department in achieving its objectives. That is done with a great deal of consultation with departmental management outside stakeholders, and then we prepare a plan of audit for three to five years.
That plan is shared with the department, so they know what is coming, and in fact sometimes they start to do their own internal audits before we actually come, which is not bad. Then there's a whole process that we go through. But they are aware quite a long time in advance that we're coming in. We will indicate to them what the scope of the audit is. We agree on what we call the criteria, the expectations of performance that we would expect to see. They have to agree that these are reasonable, and then we conduct our audit. Obviously there's a lot of discussion about whether there are gaps or not.