Mr. Seamus McCarthy:

Just from my knowledge of it, there is a very sizeable internal audit organisation within the HSE. It is very proactive. Many of its reports would be published unless there were very particular sensitivities, say a criminal prosecution maybe arising from some of the findings. Certainly, if matters are brought to the attention of the HSE of a suspected fraud in an organisation then the HSE's own internal audit would go in there. For larger section 38s and section 39s, one would expect them, as a matter of good governance, to have their own internal audit systems to examine any issues where there were concerns or, on a cyclical basis, to look at the controls that are in operation in the organisation and report to the relevant board in that case.