Section 33: Audit functions
122.Subsections (1) and (2) of this section exempt the disclosure of information which would, or would be likely to, prejudice the exercise by any public authority of its auditing functions. The section relates to the audit of the accounts of other public authorities, or examinations into the efficiency, economy and effectiveness with which they use their resources to discharge their public functions. The section would not extend to the internal auditing functions of authorities.
123.Subsection (3) provides that the duty to confirm or deny does not arise if compliance with section 1(1)(a) would prejudice the authority’s auditing functions.