Professor Shane Kilcommins:

I believe there has been a very legal defensive approach taken to it. We should have been looking at a thematic overview as to the issues that are arising and the type of controls that are put in place in a university. That is what one would expect but that is what we did not see. We do expect that this will change now very quickly. I mentioned to Deputy Devlin at the outset that we are already considering this at executive level. We cannot take a legal approach to this. Deloitte has already mentioned this as well and we will be actioning it.