Mr. Wiersema continues to say that readers of departmental financial statements will get assurances from the Auditor General about the improvement in controls. I want to just repeat my statement from the last time, which is that the auditor's standard opinion on financial statements does not give assurance on control. In fact, the engagement letters will caution organizations not to expect that.
Therefore, it is, in my mind, a bit irreconcilable how the readers are to take assurance from something that is explicitly not mentioned.