Government Operations committee  Yes, I would.

Government Operations committee  Every year, we do a risk assessment of the operations of the department. With the resources we have, we determine a certain number of engagements to take on. Internal auditing is a fairly policy-based function, and there are certain rules we need to apply. We have an independent departmental audit committee that supports operations and gives advice and guidance to the deputy heads.

Government Operations committee  It takes several risk factors into consideration. What we look at—gosh, I'd like to show you the spreadsheet—is so wide and large. We try to—

Government Operations committee  Once we complete our risk assessment, we look at the potential engagements we can do during the year, and we prioritize a certain list specifically.

Government Operations committee  Thank you very much for the question. I'm not sure I understand it. As to the reason we did this audit, we do several contracting audits within a five- or six-year period. Understanding the issues that arose from other departments and other audits that were published last year, we thought it was important for us to look at our own practices and report proactively the results of the assessment.

Government Operations committee  Yes, of course I read my audit.

Government Operations committee  Yes, of course. I was under the impression that her question had to do with the statistical sample and whether there were any incidents of contract splitting there. The answer to that question is no. My report details three instances where we found potential contract splitting.

Government Operations committee  It's not a regular review that we do. We have internal processes that do reviews, but that's part of the chief financial officer's group. Every year, in my group, as I explained, we do a risk-based audit plan, and we plan the engagements we will be doing during that year. Last year, we identified this as an audit to undertake, so it's not something we do regularly.

Government Operations committee  Obviously, an acceptable rate would be 0%, but unfortunately, with the process being so complex and involving so many people, I'm not sure that you can go for that.

Government Operations committee  I wouldn't consider that a failure. We looked at various things. There were errors and issues identified in the report. I've been doing audits for several years, and we always seem to find some of the issues that come up because of the way we do risk-based sampling and raw sampling.

Government Operations committee  There are issues with.... We calculated 20%—

Government Operations committee  I think categorizing it as a 26% failure rate is incorrect. As we categorized it, there were issues in 20% of the contracts that we reviewed.

Government Operations committee  I think—

Government Operations committee  It's not an easy question because it depends on what we do and what we look at, and it depends on the context.

Government Operations committee  I'm sorry, but I can't answer that question. Of course, it would be—