Cap. 461 Art. 22Information furnished by auditee.

(1) All information furnished by an auditee during the course of any internal audit or financial investigation shall at all times be treated as confidential and shall be solely used by the

Directorate for the purpose of carrying out the internal audit and, or financial investigation.

(2) The Director shall treat internal audit reports and reports of financial investigations as strictly confidential and shall, except for the purpose of any criminal investigation or prosecution, only disclose their contents to the Permanent Secretary or, as the case may be, the Chairman of the Audit Committee of the Central Bank of Malta, and, if necessary, to the Board, or to the Auditor General.

(3) Without prejudice to the rights of the Auditor General under any law, no information obtained in any way under this Act shall be disclosed except:

(a) for the purposes of the financial investigation and the prosecution of a criminal offence;

(b) to officers of the Directorate in the course of their duties under this Act; and

(c) in matters which under this Act arise out of Malta’s international obligations, to the relevant foreign audit and control authorities.