Police Reform and Social Responsibility Bill

Will the Minister confirm that the proposed arrangements for audit will be voluntary, in that a commissioner may set up an audit committee or, by definition, may not? If that is right, will he tell the House who undertakes audit and how any report will be presented to the commissioner? I think he said, fairly early on in his response, that the commissioner could receive audit reports. Who would make that report if an audit committee was not set up? I am sorry if I have bowled him too detailed a question at this point.