Ms Nóirín O'Sullivan:

Yes, we are. Again, it is very difficult for us to explain what happened before 2014, but that year, on my taking up the position of interim Commissioner and, as such, becoming interim Accounting Officer, I initiated a review of the risk management procedures that were in place. The deputy commissioner led out on it. During that period, working with governance experts, the IPA and others, we have been making sure our risk management practices are up to best practice standards. The new revised procedures that have been put in place have been presented to the audit committee to make sure it is happy with them. My understanding is that the Policing Authority has also been informed of the revised procedures, and we will keep them under review. As I mentioned to Deputy Murphy earlier, we are all engaged with the IPA in providing training to all our managers, both Garda and civilian members, to make sure they are aware of the current practices and governance arrangements.