Mr. Gerry Fitzpatrick:

We are informed by their work. In the case of Ulster Bank we didn't rely on their work so auditing standards in some cases allows you to rely on their work, but only if you've planned it and know exactly in advance what they're doing and have helped direct that. So they had a particular programme of work they worked with an audit committee on so we weren't going to interrupt their work, so therefore we didn't rely on it we had to do ... we used all of our own work. However their work would have informed our understanding of risks and was very, very helpful so a very active dialogue with the head of internal audit, understanding how they were rating the systems, understanding their view of controlled culture, understanding where significant stresses in the system were was really important to help us understand how we would go about our audit. But no we didn't use their work as a reduction of our own work.