Mr. Seán Ó Foghlú:

We seek to implement Revenue guidance wherever we can and engage with Revenue on interpretations. Revenue officials visit and discuss issues with us and can start audits arising from these visits, if Revenue so wishes. We have a detailed internal audit service in place which carries out a range of audits. We have an independent internal audit committee chaired by a person external to the public service - a retired accountant. We work through these areas.