Seán Fleming (Laois, Fianna Fail) | Oireachtas source

The Comptroller and Auditor General is an external auditor. It is not up to him. The university is supposed to have its own internal audit, board and own governance structures. The Comptroller and Auditor General is not a crutch for any public body to do what it should be doing. He is the university's external auditor, and it should not rely on an external source to make recommendations. It might be of assistance, but this must be done internally.