Ms Hilary Murphy-Fagan:

It is internal audit. It is very important that all our controls are tested and that I provide a letter of assurance to the other Accounting Officers and that when I do so, it is on the basis of the result of that test. By having a professional firm carry out that test, it gives another level of assurance around the internal audit and the control environment. We have very robust controls and I am pleased to inform the committee that just recently, the HR shared service centre has achieved an ISAE 3402 level of certification of audit standard which is a very high level of audit assurance, which I can pass on to the Accounting Officers.