David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Mr. Dunne did not have the right, at that point in time, in my view, to make that call. The document I have before me states that the report was compiled so that the chief administrative officer would brief the audit committee in June. This did not happen. Page 15 of the interim audit report states that in progressing the issues internal audit concluded that GIAS should have been informed immediately and that the report should have been on the agenda of the audit committee meeting in July 2015. The report went on to state that GIAS, with the backing of the audit committee, was better placed to do the investigative work and the information gathering. What I take from that is similar to what the internal audit people took from it, that is to say, Mr. Dunne assumed the role of internal audit for that period.