Insurance Ordinance

(1)
The Authority must, with the approval of the Financial Secretary, appoint one or more auditors.
(2)
An
auditor—
(a)
has a right of access at all reasonable times to the books, accounts, vouchers, records and documents kept by the Authority; and
(b)
is entitled to require from the officers of the Authority the information and explanations that the auditor considers necessary for the discharge of the auditor’s duties.
(3)
The Director of Audit or another public officer authorized by the Director for the purpose may, at any reasonable
time—
(a)
examine any books, accounts, vouchers, records or documents kept by the Authority; and
(b)
if the Director or the public officer considers it appropriate, make a copy of the whole of, or any entry in, those books, accounts, vouchers, records or documents.