Ian Elliott, chief executive of the safeguarding children board, said the audits show that "reporting allegations to the statutory authorities (now) occurs promptly and comprehensively." He said that "represents a major development, as past practice did not always reflect this commitment."

He also said that "the need to create and maintain a safe environment for children in the church is comprehensively accepted and implemented."

"There is greater awareness and much greater commitment to safeguarding children than was once the case. Individuals that are seen as being a risk to children are reported quickly to the authorities and steps are taken to eliminate their access to children," he said.

The audits recommend that the practice of a priest acting as the designated person to whom abuse allegations are made be discontinued.

"It would be our view that it is significantly more difficult for a member of the clergy to perform all of the tasks that are involved in the successful discharge of their responsibilities," it said.

John O'Donnell, an abuse survivor, dismissed the report as "an exercise in going through church paperwork."

"The real story of what happened in Raphoe to hundreds and hundreds of victims will, in my opinion, only come out when there is a full garda (police) investigation or judicial inquiry," he said.

Retired detective Martin Ridge, who investigated a prominent clerical abuse case, said, "This audit will do nothing for the victims, as far as I can see."

Of the 85 priests accused of abuse from 1975-2010 only eight have been convicted.

Overall the six audits, which cover the dioceses of Ardagh, Raphoe, Derry, Dromore, Tuam and Kilmore, confirm the findings of previous judicial reports in Ireland, which said priests accused of abuse were not robustly challenged or adequately managed and problems were often "handled" by moving the accused to positions elsewhere.

The Raphoe audit notes that "it is a matter of great regret to Bishop (Philip) Boyce that his focus on victims' needs was not greater in the past, and he now acknowledged that he has a very different appreciation of his safeguarding responsibilities" than when he first came into office in 1995, a year before the bishops' conference implemented comprehensive guidelines.

Bishop Boyce acknowledged that with allegations made against 14 priests from 1976-2010, his diocese "probably" had the highest proportion of accused priests in Ireland.

Responding to the audit of his diocese, Bishop Boyce acknowledged that "there have been very poor judgements and mistakes made." He said he intends to make "renewed contact" with survivors of child sexual abuse by priests to ensure that "their needs for appropriate counseling, spiritual support or words of apology are adequately met."

Kilmore Diocese, where Bishop Leo O'Reilly took over in 1998, was praised as a "model of best practice" by the review. The report examined allegations received against seven priests since 1975 and found that current practice in the diocese is of "a consistently high standard."

The audit also found clear procedures in the dioceses of Derry and Ardagh.

The report found that while Bishop John McAreavey of Dromore had reported all allegations to the civil authorities, in some cases that "should have been done more promptly." The review was highly critical of his predecessor, the late Bishop Francis Brooks, saying that, "in some instances, the practice followed placed too much emphasis on maintaining the good name of the accused priest rather than ensuring the safety of children."

Archbishop Michael Neary of Tuam was singled out for praise for responding to allegations "with a steadily serious approach, taking appropriate action under existing guidelines, and rapidly assimilating the lesson of the necessity for the removal of the priest, where there is a credible allegation, pending investigation."

"The fieldwork team has been impressed by the archbishop's quiet resolve to do what is right and by his industrious and diligent case management team," it added.

The National Board for Safeguarding Children in the Catholic Church is conducting audits into all 188 dioceses, religious congregations and missionary societies in the Irish Catholic Church and plans to publish six more audits in mid-2012. The entire process is expected to take two more years.