Ms Mary Dooley:

I would just say that there are two bodies involved in the audit of any organisation. Those are the organisation and its staff, and also the auditor and staff of the auditing body. I refer the Deputy to the Comptroller and Auditor General's recently published report, which I thought was excellent, frank and honest, about the various challenges that all public bodies and public auditors encounter in getting certified sets of accounts to the Committee of Public Accounts.