Ms Nóirín O'Sullivan:

As in this case, is will be whatever the appropriate action is. As Mr. Kelly's audit is completed, if there are issues identified which require independent, objective and impartial investigation, we will refer them to the appropriate authority. In the case I dealt with yesterday, that was the Garda Síochána Ombudsman Commission. Whatever action needs to be taken, be it structural or process, will be taken.

I mentioned earlier that one of the things we have identified, out of everything that has happened since 2015, is the need to give ourselves, this committee and the public assurances that this can never happen again. That is why we are using the opportunity of the first meeting, that is, the induction of the new audit committee on the 27th to look for advice on how we can make sure that all of our internal structural mechanisms, our internal financial control framework, our audit committee, our internal audit and our risk management process, which the deputy commissioner was responsible for revising recently, are best working together. In the interim, we restructured all of those to bring them together in a more meaningful way to give me, as Accounting Officer, assurances, to give this committee assurances, to give the Comptroller and Auditor General assurances and to give our audit committee assurances that this cannot happen again.