Dr. Ruaidhrí Neavyn:

To be fair, the focus of the two reports was specifically on expenditure in the office of the president. The internal audit function generally looks at broader category areas. For example, in doing an internal audit one might review areas such as the entire ICT infrastructure, or the staff allocation. Or one may look at broad areas, but this particular review was specifically on the expenditure in the office of the president - specifically on the detail.