Section 49: Audit.

(1) The Auditor-General for the Federation shall-
(a) inspect and audit the account and records of financial transactions of the Commission;
(b) inspect records relating to assets of the Commission; and
(c) draw the attention of the Secretary to the Government of the Federation to any irregularities disclosed by the inspection and audit.
(2) The Auditor-General for the Federation may dispense with all or any part of detailed inspection and audit of any account or record referred to in subsection (1).
(3) The auditor or an officer authorised by him is entitled at all reasonable time to a full and free access to all account records, documents and papers of the Commission relating directly or indirectly to the receipt or payment of money by the Commission or to the acquisition received, custody or disposal of assets by the Commission.