Fergus O'Dowd (Louth, Fine Gael) | Oireachtas source

That goes to the heart of my query. Where there is an internal audit of a body under the aegis of the Department, the complete audit report is not made available.

That has nothing to do with the witnesses but I am in line with the view of the Information Commissioner on this point. Internal audits which have found matters of significance are red flagged, but we do not know what went wrong. We know the outcomes, as Mr. Doyle said, namely, that A, B, C and D were found, but we do not know what went wrong. That is my concern in the context of the future. With the 2040 plan, issues will certainly arise. There will be internal audits within those organisations which will clearly identify issues, but transparency in terms of knowing about such issues is not available to the public.