Cap. 37 Art. 65Access to systems and records.

(1) Every economic operator shall give access to his computer systems and all his records to the Commissioner so that a systems based audit can be carried out as and when requested by the Commissioner.

(2) For the purposes of sub-article (1), the Commissioner may delegate to any person any right, duty, power and other function vested in him, conferred to him or imposed upon him by this Ordinance as the Minister may direct in writing:

Provided that the Commissioner may not delegate those rights, duties, powers and other functions vested in him to any person, if that person is not considered by the Commissioner as a fit and proper person to exercise those rights, duties, powers and other functions.

(3) Every person having been so delegated together with all his employees, shall be bound by the duty of secrecy and confidentiality of public officers as provided in the relevant laws, and the person and all his employees shall also be subject to the rules of protection of data according to the relevant laws.

(4) For the purposes of this article, the term "system based audit" means "an audit procedure including auditing of electronic systems, designed to obtain audit evidence as to whether key controls are operating continuously, consistently and effectively as planned in preventing, or detecting and correcting, material mis-statements or instances of non-compliance throughout the period being audited. This audit is also conducted through different types of tests of controls, such as documentation review, enquiry and confirmation, inspection, observation, recalculation and re-performance".