Marc MacSharry (Sligo-Leitrim, Fianna Fail) | Oireachtas source

My next question is to Mr. Fraser. We would not want to send out a message to other Departments or State agencies that we could defer. Theoretically, since 2016, we have had an internal audit function but in reality we have one now. It will not have existed and it will probably only focus on 2017 accounts and onwards. That was because an individual, and I do not want to get into personal issues, was indisposed. If Mr. Fraser is indisposed, who does his job?