internal audit

In a written ministerial statement, Phillipson said she became aware last year of "credible concerns about the recruitment and attendance of students" at the college and commissioned an investigation by the Government Internal Audit Agency.

In 2018, Spain's interior ministry didn't give a green light to an Eticas proposal to conduct a confidential, pro-bono, internal audit.

This was passed to internal audit, which reviewed the allegations and concluded that they were substantiated and there appeared to be evidence of wrongdoing by Reeves and her two colleagues, according to a senior source with direct knowledge of the investigation.

The bank's internal audit department carried out the initial investigation and found there was evidence expenses rules appeared to have been broken, a senior source said.

But the initial part of the investigation, which was conducted by Internal Audit at the request of the bank's risk department, found that the three managers appeared to have broken the rules and the whistleblower's allegations were substantiated, according to a senior source with knowledge of the investigation.