I have been informed by the Garda Commissioner that An Garda Síochána has an Internal Audit Section which carries out audits of overtime and allowance claims in line with the Internal Audit Standards set out by the Department of Public Expenditure and Reform.
The Garda Síochána Anti-Fraud Policy ensures that the organisation is committed to identifying any risks of fraud and addressing these adequately. This is achieved by having appropriate controls in place to prevent, deter and detect fraud. All incidents of fraud will be thoroughly investigated.