Mr. Seamus McCarthy:

I have just looked back at the 2012 Appropriation Account, when Mr. Fraser was Accounting Officer. My recollection of those years was that it was accepted that the audit committee of the Department of the Taoiseach would have had an oversight role with regard to the internal audit function. The internal audit function for Áras an Uachtaráin is the internal audit function of the Department of the Taoiseach.