(1) The accounts of the Organization shall be audited annually by the Auditor General.
(2) The Auditor General or any person authorized by him shall at all reasonable times have access to the books, accounts and other documents of the Organization and may, for the purpose of an audit, require any explanation and information from, or examine, any officer and servant of the Organization.
(3) The Board shall forward to the Minister a copy of the auditor’s report and any observations together with an audited copy of the statement of accounts of the Organization.
(4) The Minister may direct the Board to send a copy of the auditor’s report and any statement of accounts to any Government department and such statement of accounts to the Auditor General as necessary.
Malay text (authoritative)
Audit
(1) Akaun Pertubuhan hendaklah diaudit setiap tahun oleh Ketua Audit Negara.
(2) Ketua Audit Negara atau mana-mana orang yang diberi kuasa oleh Ketua Audit Negara hendaklah pada setiap masa yang munasabah mempunyai akses kepada buku, akaun dan dokumen lain Pertubuhan dan boleh, bagi maksud audit, menghendaki apa-apa penerangan dan maklumat daripada, atau memeriksa, mana-mana pegawai dan pekhidmat Pertubuhan.
(3) Lembaga hendaklah menghantar kepada Menteri suatu salinan laporan juruaudit dan apa-apa pemerhatian bersama-sama dengan suatu salinan penyata akaun Pertubuhan yang telah diaudit.
(4) Menteri boleh mengarahkan Lembaga supaya menghantar suatu salinan laporan juruaudit dan apa-apa penyata akaun kepada mana-mana jabatan Kerajaan dan penyata akaun itu kepada Ketua Audit Negara sebagaimana yang perlu.
Text as at 1 October 2021 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
