Mr. Chair, if I may begin, we do our work and look at a period of time to find the evidence to support the criteria established to meet the objectives of the audit. When we look at each particular period, we look at and assess the conditions at that point in time.
I think the first response to your question is, in 2007, looking at the window that we looked at, we found evidence supporting all the criteria.
Fast forward, if you will, to nine or 10 years post that time, and when we looked at the same issues, the quality of the evidence and the rigour supporting those decisions was not the same as it was in 2007.