Government Operations committee  We absolutely do—

Government Operations committee  I will. Following every audit, we do have post-audit surveys and we solicit feedback. We solicit feedback throughout the audit, but we do it in a very formal fashion at the end of every single audit we do.

Government Operations committee  Our office and other officials play a role in educating people in the government about our work. An independent auditor isn't just there to find weaknesses. They can also serve as a partner in improving programs to achieve the desired results. We must have good discussions. We must insist on having access to information and to public servants to do our job.

Government Operations committee  You could say so. In any organization or field, there are always places that present greater difficulties. Sometimes there are good reasons for this. The context must also be taken into account. Obviously, there are always difficulties.

Government Operations committee  I am very much aware of the letter you're talking about that the President of the Treasury Board sent to all departments, and yes, we have commented often on data and data quality, which I imagine we will continue to comment on to ensure that decisions are properly documented. The rationale for them is extremely important.

Government Operations committee  It's my understanding that there are policies and practices about documenting decisions and judgment calls that are made. The letter, in my opinion, was recognizing that individuals are making decisions quickly and just reminding them that those key accountability mechanisms are still important, even though we're in very different and uncertain times.

Government Operations committee  I am sure someone in our office is screaming. I don't know what they would tell me or if it's yes or no, but I'll look into that. How does that sound?

Government Operations committee  It's definitely one of the things I've been turning my mind to a great deal and one of the ways I believe our office can modernize how it works and how it reports. Historically we've had a very long-form technical audit report that makes sense for the subject matter experts. There is always a need for something like that, but as you've said, the reliance on IT, on social media, is completely changing.

Government Operations committee  It's honestly a little bit of an art. In my previous work history, I had the opportunity to sit on both sides of that audit relationship, so I can appreciate the pros and the cons of being audited as well as being the auditor. In my humble opinion, it starts with an excellent collaborative relationship with the people you audit.

Government Operations committee  Pension accounting is a very interesting and complex area. I think it's probably only accountants who get excited about pension accounting, and perhaps actuaries.

Government Operations committee  As you then appreciate, accounting for a pension liability includes so many different factors, so many assumptions—

Government Operations committee  I was very much involved in the changes that were made several years ago, and in fact they had been changes that I had pushed for over several years. I believe that any time a change is made that results in a better valuation, that allows—

Government Operations committee  I support the move the government has now made because I believe it does result in a much better measure of a very long-term liability.

Government Operations committee  There's a big debate, I believe, going on in the accounting standard-setting world right now—

Government Operations committee  There are merits on both sides. Right now applying what public sector accounting standards has set out as acceptable ways to measure funded and unfunded pension plans is, in my opinion, the best way to go. Standards have been set by an independent body. They encourage comparability and transparency.