Mr. Seamus McCarthy:

The board traditionally has its own internal audit because of its scale but the internal auditor left in 2017 and the board was unable to fill the position. It also could not avail of the common arrangement for ETBs, which was put in place by the Department and operates out of Cavan. There has been a problem in that function but the board has been gearing up. Many ETBs have drawn attention to the fact that they did not have an internal audit resource in the period in question.