Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

We are broadly in agreement on this matter. I completely agree that Sports Ireland needs to carry out an investigation in the form of a robust, independent audit of the FAI's finances in recent years. As Deputy Micheál Martin knows, the term "forensic" has two meanings. It can mean in depth and in detail, and I agree with the Deputy if that is what he means by a forensic audit. "Forensic" can also, however, have a legal meaning relating to criminality and criminal prosecution. Sport Ireland does not have the authority to carry out criminal investigations or recommend prosecutions and carrying out a forensic audit of that nature could actually prejudice a prosecution.

See this speech in context