Auditor General undertakes financial audits, performance audits, governance and compliance audits and special audits; and reports his findings and recommendations to the auditee, the President and the parliament. It is generally not the role of the Auditor General to investigate fraud and corruption unless involvement by the Auditor General is necessary. These would be the role of Police and Anti-Corruption Board. The Auditor General will assist them in their investigations and they assist the Auditor General in safeguarding government revenues and assets. It is also not the role of Auditor General to arrest people (this is left for the Police), or prosecute (this will be left generally to the Attorney General and lawyers), or pass legal judgement (this is left to the courts). The Auditor General has wide ranging legal powers to audit and have access to books and records and suspend staff.