Thank you.
Just to look at the process, when you are doing an audit and you get into the middle of it, having budgeted more or less this amount of time or that amount of money to that particular project, how flexible are you, if you find something that you feel you have to delve into a little bit more, to do so? Do you have that flexibility? Does your audit team have that flexibility?
One thing we have talked about a lot over the years is the concept of being on time and on budget. I appreciate that we have seen outlined in more detail, rather than simply as a footnote, what being on time and on budget is all about.
Could you address both of those issues, the idea of being on time and on budget, and also the issue of flexibility, of being able to transfer resources into an area as you are moving forward in your audits?