Mr. Graham Doyle:

I would particularly take on board the last comment the Comptroller and Auditor General made that it would be very important for an entity being audited to disclose any situation where an internal control procedure has failed or that there has been an issue around that. As somebody who in the distant past carried out audits, it is one of the first questions that I would have asked in those circumstances. I do not know if any of my colleagues want to come in on that. If it is regarded as an issue, it is certainly something that we can follow up and assess.