The next one is in relation to the use of electronic audit working papers. One of the challenges all audit practices face in the preparation and use of basically electronic systems is the timely review of working papers and the consistency of their use. We've suggested to the OAG that all reviews should be done within the system so that it's self-contained, there is a complete record, and it can be archived as a complete record.
I'll get Deb Jackson to talk about the other two that relate more to her area of expertise than mine.