Michael McDowell (Dublin South East, Progressive Democrats)

The internal auditing process may do spot-checks of various kinds. If the intention is to prevent fraud, misappropriation or misapplication of moneys, publishing how this is achieved will weaken the effectiveness of the audit committee rather than strengthening it. If the report states that 48 spot-checks were done on the collection of parking fines while none was done on gun licence fees, the method will become known.