The defence in the trial of Adam Clayton's former personal assistant claims a dishonest person could have accessed the U2 bassist's bank accounts without leaving a paper trail.
Carol Hawkins, of Lower Rathmines Road in Dublin, is accused of using 181 cheques to draw down and steal more than €2.8m from two of Adam Clayton's Bank of Ireland accounts between 2004 and 2008.
The court has heard that in her role as personal assistant to the U2 bassist, the 48-year-old was a signatory on these accounts and was given access to banking cards.
It has been alleged that she used stolen money to buy a New York apartment.
However, the defence today argued that Adam Clayton's private bank accounts were set up in such a way that a person who wished to engage in dishonesty would avoid a paper trail by using a bank card rather than cheques.
The U2 musician was not in court today but is due to give evidence at the trial.