Mr. John Barrett:

Well, first of all, I must stress I am a relative newcomer to the public sector and so the experience I will draw upon, by way of comparison, is external to the public sector. For 30 years, working largely in American multinationals, this could never happen. The internal audit organisation would normally be one which would be given absolute co-operation and there would be no suggestion that reports of the order done in 2006, 2008 and 2010 would be denied to internal audit. That could not happen, in my experience, but it happened here. I began my particular efforts to address these issues in the knowledge that Niall Kelly was not aware of that history. If anything, it sharpened my antennae to the prospect that perhaps there is not a great anxiety to deal with these matters, hence my letter of 20 September.