Mr. Drew Harris:

Internal audit has received additional resources and the training that goes with it. I have taken a particular interest in internal audit. It is essential to me in carrying out my responsibilities as Accounting Officer. I would like a greater emphasis on thematic work. We are working through what that might look like. We pick an area of policing business and look at the risks in that area and how they are being addressed. We are not just dealing with financial matters, but with operational risks. An Garda Síochána is a policing body and policing is a risk business. Identify those risks and dealing with them is a very important part of risk management and internal audit. The two things are on the same continuum. There is more to be done and more I would like to see done but, as I have said, I have made sure that the committee knows it has my full support. I attend its meetings to answer for the management side. I hope the committee sees that attendance as me emphasising that this should be done properly.