I think we could say that in the ground sector, where I have done more recent work, that the Lac-Mégantic disaster was in part an example of the kind of thing you're talking about. SMS reports were filed. They were checked by auditors. Sometimes they went back and told people to pull up their socks at the Montreal Maine and Atlantic, and this was sometimes done and sometimes not. The “sometimes not” was in part because there was nobody going to see, on the ground, what was going on.
In the aircraft sector, I can recall a report that came out, I think, from the Transportation Safety Board over a decade ago, about minor airlines in central Canada—that is, operating out of the Winnipeg area and beyond—not doing enough inspections and keeping sloppy records. It's not quite an answer to your question, but the danger is there that the SMS report might be a little over-optimistic—gilding the lily—and it's possible that the inspectors or auditors reading it might not detect that. That was an instance where we could smell the gunpowder but we didn't see the explosion.