In that case, the issue was more about the use of computer tools for performance audits. When it comes to financial attest audits, we have been using an electronic tool that was designed for that specific purpose for about a dozen years now. People are more familiar with it.
For performance audits, we had to adapt a tool to meet our needs, as it was not as user-friendly as it could have been. We made other changes to it. Now, the policy requires everyone to use it. We are currently working on that.
I think that it is also a question of human nature. People who, like myself, have been working in this field for a long time are much more used to turning pages or going through a paper file than to reviewing an electronic record.
However, I am noticing changes in the practices. In our internal reviews, we ensure that electronic files are being created and that the use of paper is eliminated as much as possible.