Ms Nóirín O'Sullivan:

I will talk about my mindset first. My mindset at that time and when I was presented with the statement of internal financial controls was that I certainly was not in possession of complete information. The advice I had been given from both the chief administrative officer and the deputy commissioner was that we needed to gather more information to have a complete picture. I fully accept what the Comptroller and Auditor General is saying and I have absolutely no issue with it.