Ms Nóirín O'Sullivan:

I think there are learning opportunities in everything. I think what I would do now certainly would be to involve the Comptroller and Auditor General from an earlier point. At that stage it was not clear whether the Comptroller and Auditor General had been informed - and we now know that the Comptroller and Auditor General had not been informed. Part of the work that was initiated in July 2015 was to establish exactly who had been told about what.