Mr. Gerry Fitzpatrick:

In auditing we would have a consistent audit approach, as Mr. Cullen refers to it. Local regulation might require ... so there are international standards in auditing for Ireland and the UK. They might be different to some of the standards in ... so there's specific rules for auditing in the US perhaps. But the framework for how we address risk - the process we do our audit, to the training we give our people, the scepticism and the kind of ... the learning messages, the alerts we get around issues - we use the infrastructure to inform us of those things.