Applying the assessment framework to the body of SIGAR’s work is literally a sorting process—read the reports, extract the several hundred top-line findings and recommendations, and then place them under the appropriate thematic element from the framework. Underrepresented themes within the assessment framework (i.e., those having less findings and recommendations associated with them) are discussed in Chapter 4 as “failures to audit,” with the balance discussed in this chapter as the IG enterprise’s auditing of failure.