Malaysia legislation

Section 7

of *AUDIT ACT 1957

Section 7

(a)

may call upon any person for any explanations and information which the Auditor General may require in order to enable him to discharge his duties;

(b)

may, without payment of any fee, cause search to be made in and extracts to be taken from any book, document or record in any public office;

(c)

shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other property subject to his audit;

(d)

may examine upon oath or affirmation (which oath or affirmation the Auditor General is hereby empowered to administer) any person whom he may think fit to examine respecting all matters and things whatever necessary for the due performance of his functions;

(e)

may authorize any public officer on his behalf to conduct any inquiry, examination or audit and to report thereon to him; and

(f)

may obtain the advice of a law officer upon any question of law.

10 Laws of Malaysia ACT 62

(2)

Any of the powers conferred by this section upon the Auditor General may be exercised by a public officer authorized by the Auditor General in writing to exercise the power on his behalf.

(3)

The Auditor General may authorize any person he deems competent to conduct on his behalf and under his direction any inquiry, examination or audit and to report his findings thereof to him and for that purpose may make arrangement for the payment of any fee with the agreement of the Treasury and the parties concerned and any of the powers conferred by paragraphs (1)(a), (b), (c) and (d) upon the Auditor General may be exercised by such person if he is authorized by the Auditor General in writing to exercise the power on his behalf.

(4)

Every person called upon for any explanations or information pursuant to paragraphs (1)(a) and (d) shall be legally bound to furnish such explanations or information, as the case may be.

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