As I said earlier, I think the audit process is a rigorous process. It's a process that is designed around identifying what areas the audit team should be looking at, perhaps doing some scoping work at first to figure out whether it looks like that area really is one where there could be some significant or useful findings, and then going through the process to identify what improvements need to be made in the particular area.
My experience, as I said, has been one of being able to look at government from both the inside and the outside. For example, one particular insight is that within the government department, I know it's possible that not everybody has the exact same understanding of a particular issue—so you do have to make sure that, as an auditor, you are asking multiple people. The individual who is directly responsible may have one set of understanding about a situation, but in fact their supervisor may know something else or something more about that situation. Making sure that enough people are being interviewed to gather the evidence is one thing.
As well, as I said before, it has become quite obvious to me that there are many things inside a government that can be improved. Making sure that the auditors are asking the right questions and digging down to enough level of detail would be another learning for me in terms of the different roles that I've played.