David Cullinane (Waterford, Sinn Fein) | Oireachtas source

I am asking the Commissioner to comment on the specific letter. It is more than that. Following the McGee report in 2008 a former Commissioner recommended that the finance directorate should take a more hands-on approach. There were five specific recommendations none of which were implemented, by the way, which raises more questions for the finance directorate. Here we have a draft report in 2015, nine years on from when these issues first surfaced. The head of the finance directorate wrote to the head of internal audit, accused him of calling into question his character, stated the report was unprofessional, misleading and mischievous and went on to threaten him with legal action.

In his opening statement to us, Mr. Kelly said:

I find these two letters totally unacceptable because Mr. Culhane questions my motives and my professional integrity and competence. I can only view these letters as an attempt to undermine the report or to try to get me to change my audit opinion, findings and recommendations.

Would the Commissioner regard it as very serious that the head of the finance directorate could attempt to undermine or change the opinion of internal audit and its findings and recommendations?