28.— The chief executive shall, whenever he or she is so required by the committee of Dáil Éireann established under the Standing Orders of Dáil Éireann to examine and report to Dáil Éireann on the accounts, give evidence to that committee on—

(a) the regularity and propriety of the transactions recorded or required to be recorded in any account subject to audit by the Comptroller and Auditor General which he or she is required by section 46 to prepare,

(b) the economy and efficiency of IFI in the use of its resources,

(c) the systems, procedures and practices employed by IFI for the purpose of evaluating the effectiveness of its operations, and

(d) any matter affecting IFI referred to in a special report of the Comptroller and Auditor General under section 11(2) of the Comptroller and Auditor General (Amendment) Act 1993 or in any other report of the Comptroller and Auditor General (in so far as it relates to a matter specified in paragraph (a), (b) or (c)) that is laid before Dáil Éireann.