21.   But the findings were discounted because the auditor had personal ties to Mrs. Madikizela-Mandela, and a second audit was ordered.

22.   He said the auditors should have the right to take suspected fraudsters to court, a right so far only held by member states.

23.   The announcement came after the company disclosed in March that its auditors had cast doubt on its ability to remain in business.

24.   The concerned auditors also have the right to be heard and make a written representation to be distributed to all shareholders and be tabled at the meeting.

25.   The name and address on the account will give no indication of the real owner, so the auditors will have to dig further, he said.

26.   The QC manager might say that three per cent is fine, and then the internal auditor has an argument instead of corrective action.

27.   The state auditor general will have authority to audit the Illinois Sports Facilities Authority, which would issue bonds for the project.