Oireachtas Joint and Select Committees

Wednesday, 13 May 2015

Committee of Inquiry into the Banking Crisis

Nexus Phase

Mr. Gerry Fitzpatrick:

That's a factor. One always has to have critical ... in one's mind. In fact, a key element of an audit process is considering fraud risk. That could be either fraud risk internally or fraud risk by inappropriate information. The provision of information to auditors is a requirement under law and we know that certain processes that that requires, including makings of representations. So, do I believe that I was misled? I don't. I have no cause to believe that.

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