Section 49: Audit.

(1) The accounts of the Bank shall be audited by an auditor or auditors appointed in accordance with the provisions of section 6 of this Act.
(2) The Auditor-General of the Federation shall conduct an examination of the accounts of the Bank, and submit a report thereon relating to the issue, re-issue, exchange and withdrawal of currency notes and coins by the Bank and the Bank shall provide all necessary facilities for the purpose of the examination.