Tan Sri Dr Madinah Mohamad, who took over the role from Ambrin in 2017, said it was still the prerogative of Ambrin then to decide whether or not to accept suggestions made by auditee.
The 12th prosecution witness who did not involve in the said auditing process in 2015 and 2016, however, agreed that an auditee cannot instruct an auditor to remove certain facts or findings in any audit report. Najib, 68, is charged with using his position to order amendments to the 1MDB final audit report before it was presented to the Public Accounts Committee to avoid any action being taken against him, while Arul Kanda, 45, is charged with abetting Najib in making the amendments to the report, to protect Najib from being subjected to action.
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