The basic work is the same. In terms of financial statement audits, performance audits, compliance audits, special reviews, the fundamental work that is done is the same. An audit is a process, a process that involves identifying topics that need to be examined, identifying the objectives, the criteria for conducting the audit, gathering the evidence, assessing the evidence, and producing a report. So an audit is a process. The difference, of course, is the scale and complexity of some of the federal departments compared with the provincial departments.
On the other hand, the auditor general in New Brunswick has a small group of people. I know the number will sound small to federal people, but New Brunswick still has a budget of $8 billion. That's still a lot of money that has to be audited. And as auditor general in New Brunswick, because of the small size of the office we had, I had to be quite involved in the audits myself. That gave me a lot of experience of performance audits and financial audits, not just as the auditor general but also very much as a player in designing and selecting the audits, conducting the audits, and in fact writing the audit reports.
Fundamentally, the work is the same. The difference, really, is the scale.