Mr. Bernard Gloster:

I do not think internal audit on its own can do that. The HSE internal audit and Tusla have increasingly used outsourced partners and accountancy firms to do risk-based audits in targeted, granular detail. There is no point in saying Benefacts did not do anything. It did and it was there for a reason and made a good contribution. Ultimately, if we are to replace the part of the assurance we took from what Benefacts did, it will come from having a standard, digital, high-level information input system for each person or agency we fund and having that feed us much more data than we currently have in order that we can make the risk assessments and the benefits analysis the Deputy is talking about.