Mr. Cyril Dunne:

On those two tracks, one was is to implement the management decision and actions that ought to be taken. For example, it was clear from the information we had that there were numerous bank accounts which had been recommended to be closed and it was important, in my view, that we close those accounts. So that was one. Then the second thread is a full review by internal audit of everything that had gone on. Okay, so those two threads.

It is most important that you do not have contagion between those two because as soon as you involve internal audit in management actions, they are potentially conflicted. If they are involved at all in management decisions they are not in a position to objectively review those decisions and that is why I did not involve internal audit in the working group or the-----