Public Audit Act, 2004 (Act No. 25 of 2004)Chapter 3: AuditsPart 1: Audits by Auditor-General15. General auditing powers |
| (1) | When performing an audit referred to in section 11, the Auditor-General or an authorised auditor has at all reasonable times full and unrestricted access to— |
| (a) | any document, book or written or electronic record or information of the auditee or which reflects or may elucidate the business, financial results, financial position or performance of the auditee; |
| (b) | any of the assets of or under the control of the auditee; or |
| (c) | any staff member or representative of the auditee. |
| (2) | The Auditor-General or an authorised auditor may for the purpose of an audit— |
| (a) | enter any property, premises or vehicle of or under the control of an auditee, including any property, premises or vehicle where— |
| (i) | a document, book or written or electronic record or information, or any assets, referred to in subsection (1) are kept; or |
| (ii) | a staff member or representative of the auditee performs work for the auditee; |
| (b) | direct a person to produce, or to deliver at a specified place and time and in a specified format— |
| (i) | any such document, book or written or electronic record or information, including any confidential, secret or classified document, book, record or information of whatever nature; or |
| (ii) | any such asset; |
| (c) | inspect, and question any person about, any such document, book or written or electronic record or information, or any such asset; |
| (d) | copy, or make extracts from, any such document, book or written or electronic record or information, at the expense of the auditee, or remove such document, book, record or written or electronic information to make copies or extracts; |
| (e) | direct a person to disclose, either orally or in writing, any information that may be relevant for the audit, including any confidential, secret or classified information, and question any person about such information; or |
| (f) | direct— |
| (i) | a person to disclose information or to give answers to questions in terms of this subsection in writing or under oath or affirmation; or |
| (ii) | that any such information or answers be recorded. |
| (3) |
| (a) | A person who is required in terms of any legislation to maintain secrecy or confidentiality, or not to disclose information relating to a matter, may be required by the Auditor-General to comply with any of the requirements in this section, even though the person would be otherwise in breach of that person’s obligation of secrecy or confidentiality or non-disclosure. |
| (b) | Compliance with a requirement of this section is not a breach of any applicable legislation imposing the relevant obligation of secrecy or confidentiality or non-disclosure. |