Thank you very much, Mr. Chair.
Thank you to our guests.
Ms. Cheng, you mentioned in your opening remarks about the Treasury Board Secretariat's role regarding the development of the policy frameworks and relevant guidance on internal controls and the implementation of risk management measures.
You also talked about a demonstrated leadership in the development and strengthening of financial management and the policy suite that is associated with it. You've gone so far as to say that in your audits of financial management internal auditing, there are descriptions of improvements that were significant, in your mind.
Could you discuss the significance of those particular changes? Are those improvements broad enough in scope that they would be what you would consider best practices that could be used?