David Cullinane (Waterford, Sinn Fein) | Oireachtas source

First of all, I wish to say well done on what is a good job and on the information that has been provided to us. As the director general has said, it is quite limited as the HSE cannot audit every organisation, but Mr. Flynn has provided the Comptroller and Auditor General's office and, as a consequence of that, us with valuable information. Specifically, what does internal audit check for when it examines the accounts, practices or governance of organisations?