Correct me if I don't understand your question correctly, but during the pandemic, obviously, and I think a previous member said it, and it was clear in the Auditor General's report.... The pandemic was not an excuse to do things frivolously, I would say. During the pandemic, there was an understanding that departments and people would need to react quickly, and that most likely, in some cases, in order to deliver in this quick fashion, it may be that the control frameworks that would usually be followed would not be followed as usual.
The direction that was provided to departments in many instances was that although we recognized that—I had a chat with the then interim Auditor General about it—in light of that, the importance became the documentation: making sure that, if you are going to make a decision and some controls will be forgone, to document the rationale for your decision and to document any compensating controls that you would have put in place. For example, if normally you would have a front-end control that your activity would go through, maybe, in light of the time and the speed of action that you need to take, you're going to build in a back-end control to make sure that you have the controls in place to at least validate the accuracy of what you're doing.
Again, during the pandemic, there was a recognition that we would have to operate in some instances outside of those controls, thus the importance of documenting the decisions and the controls to compensate for the controls that we would normally have in place.