Mr. Chair, one thing we've noticed over the last number of years is that there has been a change in internal audit, an increased focus on internal audit within the federal government. That has also altered how we do performance audits. We take into account very much the work that happens in internal audit so that we are not going in and duplicating an area, unless for some reason we feel that needs to be duplicated.
That's something that certainly has impacted us. I think it shows that in terms of overall accountability there's a role for internal audit and a role for external audit, which is what we do. Those two complement each other, but they are both important components of the overall government accountability picture.