Ms Nóirín O'Sullivan:

I am not in a position to answer those questions. Obviously, they are facts that will have to be established in the investigation. To be fair to the committee, I want to be very clear. What the internal auditor has told us at the moment - if I can just quote from his audit report - is that he considers that there is sufficient suspicion that fraud may have been committed. That means that the matter needs to be investigated to establish-----