Mr. Seamus McCarthy:

They probably have contracted out but it is an individual college. The larger colleges may have an internally appointed internal auditor or may contract in themselves rather than going into a framework. Most of the institutes of technology - 13 of the 14, I believe - found it more efficient to engage in a framework contract because they operate on a somewhat smaller scale. The nature of the business is similar. DIT has an internal audit service. It has a number of staff who carry out internal audits.