Mr. Chair, at the CRA, we do have a very robust training program, and we acknowledge that we can monitor it. Typically we have individual learning plans and courses that are developed by our headquarters functions. The delivery of the courses is done by our regional offices and the monitoring is done by the regional offices. However, as noted in the Auditor General's report, while that is an effective use of our training resources, better monitoring could actually improve it.
We have already started the process of developing a monitoring framework that will include looking at and comparing the courses that were delivered against the individual auditors' learning plans. It also includes an evaluation of the courses themselves and how they're delivered. In fact we will be taking that recommendation beyond the aggressive tax planning program to the rest of our international and large business courses.