ELECTORAL ACT ____________________________________________________________________________________ (3) The auditors appointed in terms of subparagraph (1) shall make a report to the Commission and the Minister on the statement of accounts prepared in terms of paragraph 14(2), and such report shall state whether or not in their opinion the statement of accounts gives a true and fair view of the Commission’s affairs. (4) In addition to the report referred to in subparagraph (3), the Minister may require the Commission to obtain from its auditors appointed in terms of subparagraph (1) such other reports, statements or explanations in connection with the Commission’s operations, funds and property as the Minister may consider expedient, and the Commission shall forthwith comply with any such requirement. Internal auditor 16(1) Section 80 of the Public Finance Management Act [Chapter 22:19] (Act No. 11 of 2009) shall apply, with necessary changes, to the appointment of an internal auditor to the Commission in all respects as if the Commission were a Ministry or department of a Ministry. (2) The functions of the internal auditor shall be— (a) to monitor the financial administration and procedures of the Commission to ensure that— (i) proper accounting and bookkeeping transactions and procedures are carried out; and (ii) proper accounting records are maintained; and (iii) adequate internal checks and controls are maintained; and (iv) the assets of the Commission are properly accounted for; and (v) all instructions and directives issued in terms of section 6 of the Public Finance Management Act [Chapter 22:19] (Act No. 11 of 2009) are complied with; and (b) to assess the effectiveness of any projects undertaken by the Commission; and (c) to perform any other function that may be assigned to him or her by the Chief Elections Officer. (3) In the performance of his or her functions, the internal auditor— (a) shall have free access at all reasonable times to any records, books, vouchers, documents and resources under the control of the Commission; and (b) shall have direct access to the Chief Elections Officer; and (c) may cause search to be made in and extracts to be taken from any record, book, voucher or document of the Commission; and (d) may call upon any member of the staff of the Commission to give, and shall be entitled to receive without undue delay from that member, any explanations and information the internal auditor may reasonably require to enable him or her to perform his or her functions. (4) If at any time it appears to the internal auditor that an offence has been committed in relation to— (a) the collection, receipt, custody, control or payment of any funds of the Commission; or (b) the receipt, custody, control, issue, sale, transfer or delivery of any Commission property or State property assigned to the Commission; he or she shall immediately bring the matter to the notice of the Commission, the Chief Elections Officer and any one of the persons approved by the Minister to be the Commission’s external auditors in terms of paragraph 15(1). (5) Whenever the internal auditor has completed any internal audit programme, he or she shall prepare a report on the financial administration and accounting system of the Commission, and may include in such report any instances of hindrance or obstruction he or she has 154