Mr. Tony Murphy:

With regard to the first question, the way the court is set up is in different chambers that are responsible for different policy areas. For instance, we have a natural resources chamber, a cohesion chamber, a competitive list chamber, external aid, let us say, and then we have our chamber, which is financing the EU. Obviously, we need input from all these chambers. The idea is he people in the chambers do the audit work for us and we co-ordinate the plan. We tell them what we expect from them. They carry out the work because they are the experts in these particular fields and we see a value. There is also a synergy with the performance reports they would do in those policy areas. In all the chambers, there would be an element of performance work and this sort of compliance, legality and regularity work. That is just how it works in practice.

In terms of Brexit, I am not sure whether it will feature as an audit. To me, it looks more like it should be an evaluation of the impact by the Commission. I think the matter would fit better there. We will do some work on the costs because that is our main focus. I do not know whether we would do an audit on the impact of Brexit on particular member states. That is maybe more a thing for evaluation by the Commission.