Mr. Pat Smyth:

There is quite a comprehensive risk analysis done in advance of each year to assess what agencies may be higher risk. This is down to external assessments we do on an agency's published accounts or other issues that may have turned up in the press or issues that may have turned up from review meetings we have had with agencies. The audit and risk committee oversees the audit plan each year. In terms of a plan of what we audit, the agencies that might be suggested for audit would include those that have been risk assessed. General audit samples are also done to make sure within it there is a representative sample.

To clarify the number because I did not have the figures to hand, we did 82 audits between 2016 and 2020 on the funded agencies.