The costs of an audit vary a great deal according to the nature of the audit. If we do an audit, for instance, such as our recent audit of the evaluation function, the team doesn't have to travel, of course, since the work is done mostly here, in Ottawa. However, when we perform audits such as the one we did of CIDA or of Citizenship and Immigration Canada, obviously the auditors have to travel outside of the area. These audits are quite costly especially because of travel expenses, but also because they may require more time.
If we also perform so called horizontal audits, involving several departments, these may require 20% to 30% more hours of work, as compared to a more conventional audit within a given department. The costs are higher because of the complexity of the task.