Ms Nóirín O'Sullivan:

I respect the Comptroller and Auditor General's view. I do not respect the view that I knowingly or wittingly misled the Comptroller and Auditor General. I want to be very clear. At the time, on 31 July, which was some four days after this meeting, nobody brought to my attention, as I would have expected when the statement of internal financial controls was presented to me, that there was anything at that point to which we should alert the Comptroller and Auditor General.