This refers to senior management of the office and their involvement in the audits. Moving to the risk-based approach to audit requires more senior management involvement than may have been the case in the past--in particular, the involvement of our assistant auditors general.
I think we had perhaps placed too much reliance on other members of our management category. We have three levels in that management category, so the principals and the directors were really viewed as being the ones who led the audits. We've now clarified that the assistant auditors general really need to be involved certainly for the higher-risk audits and they have to be involved in the determination of which ones are higher risk. They need to be involved right up front in the planning in ensuring that the risks are properly identified and that the audit procedures being planned will adequately address those risks.
Some did it. Some did it very well, others less well. It was really a question of clarifying the expectation that they should be involved. Again, we will be looking at our internal practice reviews to make sure it is happening as expected.