Simplified outline of this Part
265 Simplified outline of this Part
The Secretary may require an audit to be conducted:
of export operations carried out in certain circumstances; or
in relation to the performance of functions and the exercise of powers under this Act by certain persons.
An audit may be conducted by an authorised officer or an approved auditor. An approved auditor is a person, or a person included in a class of persons, approved by the Secretary or a person included in a class of persons specified by the rules.
The Secretary may require a single audit, or a program of audits, to be conducted.
Notice of an audit is not required to be given. However, an auditor must comply with the requirements provided by this Part or the rules in relation to the conduct of an audit.
An auditor may exercise certain powers for the purpose of conducting an audit.
An approved auditor may charge a fee in relation to things done in the performance of the approved auditor’s functions or the exercise of the approved auditor’s powers under this Act.
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