Updated: 13.10

An inquiry into alleged ticket touting at the Olympic Games in Rio de Janeiro last year says it was hampered by the fact that many of the participants chose not to cooperate.

A report by retired Judge Carroll Moran criticises the governance at the Olympic Council of Ireland (OCI), and finds that accounting procedures were not robust.

This 226-page report says it was hampered by the fact that it would not compel witnesses to attend.

A number of the principals did not engage with the process because of a right against self-incrimination.

While Judge Moran says this undermined his ability to get a full understanding of the facts, he does not think there should be a Commission of Investigation into the ticketing scandal.

Pat Hickey speaks to Newstalk

He identifies a US$1m payment by a company called THG to the OCI to become the authorised ticketing agent.

But he says it is not clear how the company intended to recoup the money.

He finds the ticketing agreements with THG show more concern for the commercial interests of company than for athletes families and supporters.

The report suggests when the OCI appointed Pro Ten as the ticketing agent for the Rio Olympics, this only disguised the continuing role of THG.

It also questions whether a €60,000 a year honorarium paid to OCI president Pat Hickey is in keeping with the spirit of the organisation.

However Judge Moran does point to what he calls 'a palpable sense of openness' which is now evident in the OCI.

He says meaningful reform is already underway in the organisation.

Sport Minister Shane Ross said last week he did not think the report would be undermined by key players not taking part.

There will be a special sitting of the Oirechatas Sports Committee on Friday to discuss the findings.