Mr Ben Dunne's memory of his company's accounts and knowledge of its financial affairs was "top class - second to none", the group's former chief accountant told the Moriarty tribunal.
Mr Michael Irwin said it was "very unusual" that Mr Dunne had not given him any information when he asked him about a £282,500 cheque which had been made out to a company called Tripleplan.
Mr Irwin also said that he had no idea as to the identity of the beneficiary of this cheque or how six "bearer" cheques totalling £32,000, and drawn on Dunnes grocery accounts, had ended up in a Guinness & Mahon account.
The tribunal heard that Mr Irwin was a chartered accountant who served his articles with Oliver Freaney & Co and was involved in audits of Dunnes Stores Group between 1981 and 1984.
He was seconded to work for Dunnes Stores on a full-time basis in 1984 and became the group's chief accountant in 1991. His role in Dunnes Stores ended in 1993.
At the end of each audit of Dunnes Stores accounts, Mr Irwin consulted Mr Kevin Drumgoole, the company's audit manager, and they would decide which of them would attempt to clear any outstanding issues in the accounts with Mr Dunne.
In 1987, Mr Irwin agreed to meet Mr Dunne regarding these queries. He was told by Mr Dunne that he would "have to ask Mr Noel Fox about some of them".
Mr Irwin said the reason he remembered going to Mr Dunne about this cheque was because a cheque to Mr John Furze had also been in the suspense account in the same year.
"It was unusual for Mr Dunne to do that," said Mr Irwin.
Mr John Coughlan SC, counsel for the tribunal, asked whether Mr Dunne had been in a position to give information about cheques on previous occasions and had he a full knowledge of the accounts. Mr Irwin replied that this was his experience.
Some time after this meeting, Mr Irwin phoned Mr Drumgoole, who agreed to speak to the Dunnes Stores accountant, Mr Fox. Mr Irwin told the tribunal that, because he was simply referred to Mr Fox, he felt there would be "a resolution to the issue".
Mr Coughlan asked whether Mr Dunne had "a good memory" regarding company accounts and awareness of the running of the business.
"Absolutely, top class," replied Mr Irwin.
"And particularly in relation to the financial affairs of the business?" asked Mr Coughlan.
"It was top class - second to none," said Mr Irwin.
In his statement to the tribunal, Mr Irwin said that each store had a "number two account" which was private to the directors of the company. Bank statements and returned cheques from these accounts were remitted by the bank to the joint auditors, Oliver Freany & Co and Deloitte & Touche.
Mr Irwin said he had "no knowledge" of the six cheques made out to cash, dated January 28th, 1987, and drawn on six different number two accounts.
These cheques were signed by Mr Dunne and the handwriting appeared to be that of Mr Fox. It was not unusual for Mr Dunne to get individuals to fill in cheques or for Mr Fox to write cheques, according to Mr Irwin.
The tribunal had previously heard that three cheques amounting to £180,000, and paid from the Dunnes Stores Ireland grocery account, were ultimately lodged with a Carlisle Trust account in Dublin. Mr Irwin had confirmed that these cheques were in his handwriting and that they were signed by Mr Dunne.
In his evidence yesterday, Mr Irwin accepted that it was "unusual" to have cash cheques of this size drawn on the grocery account.