Mr. Cyril Dunne:

I believed that two things needed to be done and that there were twin tracks. It is important. The finances needed to be regularised in 2015. My view was that we needed to get everything from that financial perspective cleared and regularised in 2015. That is one thread. The second thread was that having done that, we needed to make sure a full audit of everything that had happened was done. That is why I briefed the audit committee to say there would be a demand on internal audit during 2016 to do that audit. I was very clear that both of those things needed to happen.