Mr. Gerry Fitzpatrick:

I wouldn't say we've done it differently. I think that the emphasis around our whole organisation about the importance of scepticism is reinforced and maybe more so reinforced which is that idea of constantly reinforcing that view of the sceptical mind. I don't think it has changed the way we've done our audit process and I guess ... but reinforcing that scepticism and being alert is something that we have got to do. I think the ... some of the tools that maybe are available to us in terms of data analytics now, maybe allow a greater level of analysis of certain things which maybe help that scepticism but it doesn't change the way we approach things, which is with a sceptical mind.