I'm good, and I'll repeat my understanding of what you are asking.
In terms of what the audit report will give you and how the audit is designed, it is, in effect, both the things you asked. Is it looking at the program or is it looking at the outcome? That depends, which is why it is really important to read what the audit objectives were in the report. It will outline for you what was looked at.
I'm going to give you a provincial example so that we don't step on anyone's toes federally.
We did an audit in B.C. on grizzly bears. There was an immediate remark that we were looking at whether or not there should be a hunt. Actually, what we did was a comprehensive review of the natural resources ministry on how effectively they were managing the population of grizzly bears as an indicator of biodiversity in the province.
It really depends on how you design it. You can set out to look simply at whether or not the outcomes of the program are being achieved, but the auditor is not doing the direct work to determine those things; the auditor is looking at the people in charge of the program to see that they are doing so. The auditors wouldn't look for the outcome; they would look to see whether or not the ministry is doing that.
I think it is a good area for us to get into in more depth by doing another session on reading the report and looking at what the objectives are. That's an excellent line of questioning for you to direct to your Auditor General as well if you are meeting with her, because she can tell you a little more about her kinds of audits. She has quite a few on her list currently.