Sean Barrett (Independent) | Oireachtas source

Thank you, and he also says in Vol. 2 at page 47, he says:

[N]either [IA] the internal audit nor the Audit Committee was in a position to challenge credit decisionsper se, where the main problems ultimately arose. The [IA] internal audit role in credit risk was limited mainly to carrying out inspections on processes such as adherence to terms and conditions of loan sanctions, which it duly did.