It's very clear in the Auditor General Act that the decision to carry out our discretionary audit work, which is performance audits, is at my discretion. I should be able to choose who we audit, when we audit and how we audit.
Most of our financial audit work, however, is provided to us through legislation, whether it be through the Financial Administration Act, through the Auditor General Act or through enabling legislation of Crown corporations, as in the case of Export Development Canada. We would be named in their act as their auditor.
We always—because I am accountable to Parliament—take very careful reflection on motions passed in the House and motions passed in committee and weigh those with the lake of information we put together to determine what we audit next and where to go. It is foundational to our independence that we get to choose where we audit, who we audit and when we audit them.