Mr. Dargan Fitzgerald:

Well, I think, if the auditor became so aware, and that awareness would typically be in exactly this way by reviewing regulatory correspondence, because it would be the domain of internal audit or the regulator to highlight such a thing ... I think that would probably highlight that the actual limit of approval for the policy needed to be revised. And sometimes the presence of exceptions to policies simply indicated that the throughput and the value, and the value of the loans being approved, was higher than originally intended and I think that actually runs through the Financial Regulator's letter - that they recommend that the limits be revised to cater for the throughput.