Mr. Brian O'Keeffe:

The vast majority of these gardaí have undergone the fraud course which is run by the Garda National Economic Crime Bureau. One of the members of An Garda Síochána is a trained accountant. I am a trained senior investigating officer. We have a broad range of skills but, as Mr. Drennan has alluded to, for investigations of a complex nature we can call on the extensive skill set available to us with forensic accountants and our digital forensic capabilities. We can confer with them to build our knowledge.