Ms Nóirín O'Sullivan:

In terms of the internal audit report, a lot of the records are not available. To be fair to the audit team and given the time that was allocated for conducting the audit, it was very difficult to find records that go back over 40 years. Extensive work was done in an attempt to identify where those records were and to identify what the exact issues were but I absolutely agree that they are unacceptable standards by-----