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Biosecurity Act 1993

Administrative provisions - Appointments and delegations

105E: Auditors' powers

You could also call this:

"What auditors can do to check you are following the rules"

When you are being audited, the auditor has certain powers. The auditor can do things to check if you are following the rules. You might get a notice to meet with the auditor at a certain time and place.

If you get this notice, you will have to answer the auditor's questions about the audit. The auditor can look at your systems, processes, and records to see how you are doing things. They can also visit your place of business if they need to check something related to the audit.

At your place of business, the auditor can examine things, inspect or take samples, and test or analyse things. They can also look at your documents and records, and even take them away to copy them. You might be asked to help the auditor get information from your electronic or non-electronic devices or systems.

You do not have to say anything that might get you in trouble, this is called the privilege against self-incrimination. This means you have the right to remain silent if answering a question might incriminate you.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4759072.

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105D: Auditors' general duties, or

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Part 6Administrative provisions
Appointments and delegations

105EAuditors' powers

  1. An auditor may exercise the powers in this section for the purposes of an audit.

  2. The Director-General may give the subject of the audit a written notice to appear before an auditor at a time and place specified in the notice.

  3. If the Director-General acts under subsection (2), the auditor may require the subject of the audit to answer all questions relating to the audit put to the subject.

  4. An auditor may examine the systems, processes, and records of the subject of the audit.

  5. An auditor may enter a place of business where—

  6. any thing of relevance to the audit is held or is likely to be held; or
    1. any activity of relevance to the audit is carried out or is likely to be carried out; or
      1. any document of relevance to the audit is held or is likely to be held.

        1. At the place, the auditor may—

        2. examine the thing, activity, or document:
          1. inspect or take samples of any thing:
            1. test or analyse, or arrange for the testing or analysis of, any thing:
              1. inquire about, examine, and copy electronic or non-electronic documents or records about the application of biosecurity law by or to the subject of the audit, whether held by the subject or by or on behalf of the subject:
                1. remove documents or records to another place for the purpose of copying them for as long as is reasonably necessary to allow for their copying:
                  1. require a person who has control of or knowledge of the documents or records to reproduce or assist in reproducing in usable form information recorded or stored in an electronic or non-electronic device or system.

                    1. This section does not override the privilege against self-incrimination.

                    Notes
                    • Section 105E: inserted, on , by section 41 of the Biosecurity Law Reform Act 2012 (2012 No 73).