Michael Kitt (Galway East, Fianna Fail)

We are in line with international norms where the practice is that internal audits are not published but are made available to the supreme audit institution in the state in question. In principle, we could publish these internal audits if our capacity to get our work done were not undermined as a result. However, if the trust we have built with individuals and organisations were undermined through the publication of confidential details, our levels of access could be diminished. Deputies are aware that we do not provide aid to such countries as Zimbabwe and Sudan.

At a recent meeting of the Committee of Public Accounts, the Comptroller and Auditor General acknowledged the justification for not publishing the audit reports. He made the point that for such reports to be effective, they must not pull punches and must state the position as it is. This may mean that individuals referred to in the report are identifiable, which could cause problems if the reports enter the public domain. The Comptroller and Auditor General observed that an awareness that a report is to be published might result in less frank reports, which is not in the long-term interest. He remarked that the internal audit reports are available to his office and to the independent audit committee that operates in the Department of Foreign Affairs. The Comptroller and Auditor General further advised that if a matter requiring public accountability came to his attention, he would not be averse to reporting it to the committee.

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