David Cullinane (Waterford, Sinn Fein) | Oireachtas source

There is a pattern in this and it goes to the heart of whether or not Mr. Culhane did his job. I am trying to figure this out and I am not stating that he did not do his job, merely that we have to examine the issues. In another letter to Mr. Niall Kelly, head of internal audit, of 13 October 2016, Mr. Culhane said Mr. Kelly's report was misleading. Does Mr. Culhane still believe his report was misleading?