Oireachtas Joint and Select Committees

Wednesday, 20 May 2015

Committee of Inquiry into the Banking Crisis

Nexus Phase

Mr. Dargan Fitzgerald:

It's an ... it's an annual process of assessing the financial reporting risks and annually we update our understanding of the business and the internal control environment and we plan our various tests, both of internal controls and of balance sheet and income statement transactions and balances, accordingly.

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