#2628814
ag tabhairt dá aire gur dheimhnigh an tOifigeach Iniúchta Inmheánaigh (IAO) a neamhspleáchas eagraíochtúil don Bhord Rialaithe, mar a shainítear i gcaighdeáin IIA, cé gur thug sé chun suntais go bhféadfadh easpa oibiachtúlachta a bheith ann maidir le roinnt gníomhaíochtaí agus próisis shonracha dá ndéanann an Ghnóthais, ar ghlac IAO freagracht oibríochtúil dhíreach air féin ina leith; ag tabhairt dá aire, áfach, gur chumhdaigh iniúchóirí eile na próisis sin de chuid an Ghnóthais go hiomlán trí iniúchtaí dearbhaithe nó trí mheasúnú riosca;
Notes that the Internal Audit Officer (IAO) confirmed to the Governing Board its organisational independence, as defined in IIA standards, although it highlighted a potential lack of objectivity for some specific activities and processes of the Undertaking, for which the IAO took over direct operational responsibility; notes however that those processes of the Undertaking were fully covered by other auditors through assurance audits or through risk assessment.