I'm going to answer your question as it relates to two or three activities.
How do we choose which audits we are going to perform? We start with a risk analysis, which involves looking at the full range of government programs and identifying priority areas. We also examine issues that members of Parliament and the public ask us to look into. It is that input that informs our decision-making. I'm referring to the performance audits that are reviewed by the committee.
The financial audits and special examinations we conduct are legislation-based. Those activities are set forth in legislation, so we have no discretion in that regard. Once a year, we have to audit the financial statements of 80 to 90 federal and territorial institutions. We also have to examine the federal government's public accounts, which is, in fact, our biggest financial audit.