(ii) any sum which has not been brought into account upon the person by whom that sum ought to have been brought into account; or (iii) the amount of any loss or deficiency upon any person by whose negligence or misconduct the loss or deficiency has been incurred. A person aggrieved by any disallowance or surcharge made by the Auditor-General may appeal to the High Court (3) (4) The Auditor-General and any member of the National Auditor Office authorised by him or her shall have power to call for and inspect all books, records, returns, reports and other documents in the exercise of the functions conferred upon him or her by this Constitution or an Act of the National Assembly and to make such enquiries and to call such witnesses who, in his or her opinion, have any responsibilities, in relation to the accounts referred to in subsection (1). (5) Wherever discrepancies of a criminal or fraudulent nature are discovered during the audit of accounts by the Auditor-General, he or she shall immediately cause a report of his or her findings to be submitted to the inspector-General of police. (6) Where the Government holds a minority interest in any company, the Auditor-General may exercise, on behalf of the Government, the power to inspect books of account of the company and report to the Government. (7) In the exercise of his or her functions under this Constitution or any law, the Auditor General shall not be subject to the direction or control of any other person or authority. (8) Nothing in this Constitution shall preclude the Auditor-General, at the request of the head or governing body of any public body, corporation or institution referred to in subsection (1) (c), or on his or her own initiative, from carrying out any special audit of such body, corporation or institution; and where he or she caries out such a special audit, it shall be reported to the finance and Public Accounts Committee.