In a few of our audits, we flagged issues that were attributable to resources. The audit on export control at the border, in particular, comes to mind. We found that few resources were allocated to that process.
Generally, our audits examine the manner in which departments carry out their work. And resourcing represents a constraint.
We consider resources essentially to be something that the departments have to work within, a constraint if you want, and then we look to see if, given that you have a certain level of resources to work within, how you have gone about doing that. But from time to time we indicate that perhaps level of resourcing could have had an impact, and I think the audit of controlling exports is one example of that.