Thank you.
I suppose one point we probably need to make first is the ANAO or most of the audit offices don't really do.... The special examination is a slightly different product from what most of the audit offices actually do. We do performance audits of equivalent types of bodies, as the special examinations are, but we don't actually do special examinations per se.
The recognition of the good practices that we did here was that had actually developed criteria and subcriteria that could be used across several of the practices. That is why we recognized that was actually good practice, and we feel that is also adaptable to performance audits. There is something of the further good practices that we felt we could include in the report. We were trying to focus on some higher-level things. There are probably some minor things about some of the practices in both performance audits and special examinations that we can adopt, which Mr. McPhee actually mentioned before. Certainly one that we mentioned here was that development of criteria and subcriteria for examining systems and practices is a good practice.