Ms Oonagh McPhillips:

Up to a certain point, we investigate them internally. Our internal audit unit set up a special process in 2015 to deal with these, and we put it in internal audit because it has a certain independence from the Department. This enabled it to follow issues through even where a finding was not made. If it found things that needed to be picked up on, it followed them through in its audit. Since 2017 or thereabouts, we have referred them for external assessment to give us that arm's length from the Department.