I think that question might be for me, if that's all right, Mr. Chair.
Our approach when we establish our compliance programs and our audit plans is always to take a risk-based approach. The purpose of taking the risk-based approach is to ensure that we are identifying the highest-risk cases, so that we can deploy our resources there first.
We have access to a number of sources of data or business intelligence, and our job is to deploy a variety of tools that we have available to us—our business intelligence tools—to look at that data, analyze it and identify cases in which we believe there is non-compliance. Some of the things we might look at are tax filings by the claimants or their payroll data as it is updated. We might look at claim periods over the course of time to see trends in terms of the amounts that are being reported as revenues drop from one claim to another, etc., all in view of identifying cases that are risky and that should be audited.
That's the approach we take. As the commissioner mentioned, that approach allows us to evolve our understanding of the risk and adjust our plans as we see the need emerge, so that we can expand our focus in some areas and reduce it in other areas, and so that we are always targeting the highest-risk files.