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

Personal relationships and interpersonal disputes can exist. However, there are checks and balances all the way, such as internal audit, the head of finance, an audit committee and a section 41 possibility. All of these fail-safe mechanisms and systems should militate against any interpersonal disputes. They did not work, however. It was only when someone outside the organisation disrupted the system that this started to unfold, including the internal auditor realising he had a right to far more information than he was being afforded. I find it difficult to accept that the Commissioner sees this as an internal interpersonal dispute in that context. The checks and balances will not work if these are seen as that. The ongoing management then becomes a concern in the context of the potential repetition of all of this.