Singapore legislation
Clause 7
of Audit Bill
Clause 7
Powers of the Director of Audit
(1)
In the performance of his functions under the Constitution or this Act, the Director of Audit —
may call upon any person for any explanation and information which the Director of Audit may require in order to enable him to discharge his duties;
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;
shall have access to all records, books, vouchers, documents, cash, stamps, securities, stores or other property subject to his audit;
may examine upon oath or affirmation (which oath or affirmation the Director of Audit 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 such functions;
may authorise any public officer or any other person on his behalf to conduct any inquiry, examination or audit and to report thereon to him; and
may obtain the advice of the Attorney-General upon any question of law.
(2)
Any of the powers conferred by this section upon the Director of Audit may be exercised by any public officer authorised in writing in this behalf by the Director of Audit or by any other person so authorised.
(3)
Every person called upon for any explanation or information pursuant to the provisions of subsection (1) shall be legally bound to furnish such explanation or information, as the case may be.