David Cullinane (Waterford, Sinn Fein) | Oireachtas source

The Comptroller and Auditor General looks back as well. The purpose of an audit is to carry out a look back. It is not to look to the future and consider what can be improved. While it can make recommendations, that is a matter for the executive and for those in policy. The witness examines failures. Does he acknowledge that, notwithstanding the failures in the organisations, which are obvious given the gravity of the issues, that there were also failings in terms of compliance and enforcement?