Mr. Tom Boland:

To a significant degree, that function is being exercised by the Comptroller and Auditor General, although not in precise terms. In any institution, the chief officer is, in the first instance, the accountable person. There is an audit committee, internal auditors and a governing body. They operate in accordance with processes and procedures laid down by the Higher Education Authority on the basis of the code of government set by the Government. In addition, there is oversight by the Comptroller and Auditor General and the Committee of Public Accounts. It is a very sound structure but no structure or system is completely foolproof against human frailty. I will not argue the point with the Deputy.