Singapore legislation
Section 30
of Singapore Institute of Standards and Industrial Research Act
Section 30
Appointment and powers of auditor
(1)
The accounts of the Institute shall be audited by the Auditor-General or by an auditor appointed annually by the Minister in consultation with the Auditor-General.
(2)
The Auditor-General or the auditor appointed under subsection (1), as the case may be, shall be entitled to full and free access to all accounting and other records relating directly or indirectly to the financial transactions of the Institute and may make copies of, or extracts from, any such accounting and other records.