Ms Oonagh McPhillips:

To clarify, we have centralised the process to a large degree. It is overseen by our internal audit unit and the people there have developed a large degree of expertise in dealing with them for the reasons the Deputy outlines. It is a complex area and the factors in the Act have to be balanced in making a judgment on whether it constitutes a disclosure or not. Internal audit oversees that in an independent way and it reports to our audit committee on it. To clarify further, if a thing is not a protected disclosure on a technical basis, audit would still follow it through if it is a concern. If it is systemic in the organisation it will be followed through.