We have essentially divided the audit universe into a variety of different topics. For example, we have first nations issues as a topic. We have national defence as a topic. We have financial management as a topic. We will have divided the government universe of programs into those various types of topics. Then within those topics we will do what I refer to as a strategic audit plan to go in and talk to the department about what those risks are.
We take lots of things into consideration. We try to be careful that we're not doing audits on all the same type of topic, because that would mean that, if we were doing five audits on national defence issues, we'd have five auditing teams in National Defence, and we don't want to overwhelm the departments we're auditing. We take those types of things into consideration.
We put a lot of focus on things that impact Canadians. When we're trying to look at things we want to choose, we try to put a lot of emphasis on things that impact Canadians, because we feel those services need to be delivered well, because they are things people are relying on and depending on.