Mr. Graham Doyle:

I should mention, as a matter of interest, that the way we organise our internal audit function is we source it in a particular way. We have two people involved, one of whom is a very experienced gentleman, fully qualified under the body that certifies internal auditors, who works in terms of planning the audit programme, and he now has a colleague assisting him. He works with an external firm which then carries out the work. It is still an internal audit. It is effectively sourced from outside with experts. Our contractor changed recently. It is now Ernst and Young. The internal audit and the reporting on it are carried out through that gentleman who heads up the function, but it is delivered externally. All reports come to our audit committee which comprises both senior managers from within the Department, Mr. Ken Spratt at assistant secretary level being one of them, a principal officer, external parties and an external chair. That is the way it works.