We always look at contracting if it comes up in an audit. We typically also focus certain audits on contracting practices of the government. This audit is one of them, being an audit of the procurement of an IT system. We are also carrying out work in response to another motion from the House to look at professional services contracts, more specifically to look at some of the McKinsey contracts. We're in the process of doing that one as well.
I can tell you what our office does. We, at times, do outsource certain work. We are very selective about when we do that. We do it in order to add to our staff complement during our peak audit times, or we do it to acquire skills that we don't have on staff, that we don't believe we should have on staff 365 days a year. For example, we might contract out services for actuaries.
I do believe there are times when it makes sense to contract out services. That assessment, in my view, should be done when an organization decides whether to do it in house, hire the skills needed or outsource them. There are many factors that play into that, including timing, skill sets and capacity. Those are all aspects we will cover in the audit on professional services that will come out soon.