Mr. Chair, thank you very much.
Thank you, witnesses, for coming out.
Just in comment, if we go back to 2004, actually, when the government of that day committed to department financial audits, I understand clearly why they would want to do it at that time. There had been corruption; there had been a sponsorship scandal. So in order to try to cover themselves, they would want to say, “Listen, everybody is wrong. We need to do financial statements on everyone.”
I think now, clearly, in six years...and the question was asked, for clarification, whether the difference that has happened over the last five or six years. I think you have to lead in anything, whether it's a business or whatever, by example of accountability and transparency. That's why there's been the Federal Accountability Act and other legislation brought in, so that this sort of leadership is evident.
We talked about the consolidated audits. We talked about having the cost of controls-based audits of each of the departments. I'm just not clear that it could be up to 20 times higher for controls-based ones, but it's substantial dollars.
My question is should we dig deeper at these types of costs, but is there acknowledgement of any reason, Mr. Ralston and Ms. d'Auray, that you have had brought, or you would see, for the need of that expenditure?