I think this needs to be understood in terms of what this job represents. There are many steps to be taken before they have good systems of internal control in place. First and foremost, you need to know what they are. That is the documentation step. Then we have to have a view about whether the system as designed is going to be effective. This is testing the design of the internal control. Then we have to make sure that the controls are in place. Remember, we said we don't need more rules, but we have to apply the ones we have. We have to test whether we have them there. We need to know whether the controls are good and that they are functioning. In most cases, it would be extremely unlikely that you would come back and say everything's good. That means there would be gaps. When you identify the gaps, time must be taken to remedy the gaps and get things functioning. This is why we say there's still a fair bit of work involved. We could not sit back and say that those dates are good and we need not keep a close eye on them.
