Ms Josephine Feehily:

To clarify, first, our job is not to implement, it is to oversee the implementation by the Garda Síochána of the recommendations. For the record, I have no direct knowledge of the material but I have followed the proceedings here and have read the published opening statement of Mr. Kelly.

The oversight arrangements in place for the internal auditor are in statute. It is unusual for them to be in statute. Most Government agencies have heads of internal audit and audit committees without needing a legal framework, so there is an extra layer of protection. There is the internal audit, with the committee to oversee it to protect the auditor from interference. We appoint the committee. I have met the outgoing and incoming chairpersons. I have arranged with them that they will develop a closer relationship between that committee and the authority and will formally change the audit committee charter to formalise a closer relationship between the Garda Síochána audit committee and the authority to make sure we can have a good line of sight on the work of the audit committee.

It seems to me that structure is designed to protect the internal audit function from interference. As I was following some of the proceedings of the committee today, it seems that in the end, in a letter from the outgoing chair of the audit committee, he intervened to do what the audit committee should do to protect the internal auditor. The authority would be very concerned if those checks and balances were not working.