David Cullinane (Waterford, Sinn Fein) | Oireachtas source

We have a report compiled by Dr. Thorn. The HEA appointed Dr. Thorn to examine this matter and compile a report, which we have received but will not publish. We also have the Deloitte report. Is it an internal audit report? Was Deloitte commissioned to do some work? Is Deloitte the internal auditor?