Peter Burke (Longford-Westmeath, Fine Gael) | Oireachtas source

One has to check information. I expect someone in Mr. Culhane’s role to check the information. He wrote that an entity was audited when in fact it had not been audited in a number of years. That tells me much about the capacity and how he carries out his role.

Where did Mr. Culhane get the information that everything was okay? How did the chain of command break down from where the accounts were audited to his desk when he wrote that letter?