Thank you very much, Mr. Chair.
Welcome to everyone. Again, it's great to see you here. Thank you.
I do want to comment on your report card, too, on the timeliness and the quality management framework. I wish I had a report card like this in grade 11. I'd be much farther ahead now.
I noticed that four years later a total of 84% of your recommendations are implemented in full or partially in the organizations that you audit. Since it isn't 100%, why isn't it 100%? Is it the changing conditions, or what is it?