Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source

When Mr. Dunne was here last week, he was asked about the timing of referring what he had found to the Comptroller and Auditor General. When we asked the Comptroller and Auditor General whether that was his understanding of how it should have happened or if it was the correct timing, he said it should have been referred immediately or very soon after it came to light. When one looks at the McGee report of 2008, it was given to Mr. Culhane who then had full knowledge. The genesis of the most recent report comes from that 2008 report. Mr. Culhane was aware of that. The internal auditor was not given the appropriate information. In fact, the Comptroller and Auditor General has done a very helpful report for us on where the rights and responsibilities are, including those of the Accounting Officer. It is document No. DE0075GCT, page 9 of 12. At paragraph 60, it states that the internal audit function must operate freely and objectively. It says that this requires the full support of management, a sufficient organisational status for the function, and execution by the internal audit unit of work in a manner which is and is perceived to be objective and professional. The material was deliberately withheld and the internal auditor told us that until Mr. Ó Cualáin took his position, he had been frustrated in getting material. Given that there is a potential fraud - and it is nothing more than a potential at this stage - withholding information is also potentially a disciplinary matter. Does the Commissioner agree?