Yes. Let's take the Department of National Defence, for example. Because we have audited capital expenditures up to the opening balance, we can then audit all significant purchases made during the year. On a yearly basis, we audit the inventory system, because the inventory figure is important.
For the Department of Indian and Northern Affairs, we audit all legal proceedings to which they are a party. This same department also conducts an annual analysis of all litigation, of provisions, and of expected payables. We then re-audit each of these items every year.
We focus on the most significant items and those that present the highest risk, but at the same time, we do a general survey of the department's expenditures, to ensure that it is complying with the necessary authorizations, that it's expenditures are accounted for, and so on.