Deputy President Jacob Zuma might have repaid more money to Schabir Shaik than what the state gives him credit for.

This suggestion was made yesterday by the Durban businessman's counsel, Francois van Zyl SC, on the second day of his cross-examination of the forensic auditor who gave evidence for the state, Johan van der Walt.

Shaik, accused by the state of a "general corrupt relationship" with Zuma, has pleaded not guilty to two charges of corruption and a third of fraud.

When he gave evidence-in-chief, Van der Walt handed page after page to the court spelling out what payments were made on Zuma's behalf by Shaik.

Shaik said in his plea explanation that he was trying to help a friend and that he was barred for religious reasons from asking Zuma for interest.

The state's suggestion is that the financial help to Zuma was a form of corruption, especially as there is little evidence that he tried to pay back the money.

On Monday, Van der Walt reiterated that Shaik's Nkobi group of companies was placed under considerable financial strain by the payments to Zuma. He said he could find only two payments from Zuma to Shaik totalling R20 000.

"Were they the only ones?" Van Zyl asked him.

"To the best of my knowledge, yes," Van der Walt answered.

Van Zyl then pointed him to a section of his report where he stated that when Zuma cashed in a life policy, about R38 000 was paid out to one of Shaik's companies.

"Zuma could have advanced the money or it could have been an attempt to repay the funds," Van der Walt said.

One of the payments, the state said, made on Zuma's behalf was R21 000 for ANC levies.

Van Zyl, however, yesterday pointed out a series of documents and bank statements to Van der Walt showing that shortly after the money was paid by Shaik, he asked Absa Bank to transfer R21 000 from Zuma's account to him.

"Shaik said the full amount was repaid to him," Van Zyl said.

"Yes," replied Van der Walt, but said he would have to investigate whether they had been aware of the existence of this specific account.

He explained to the court that he did not find that the relationship between Shaik and Zuma was one of simple friendship.

"Any relationship can evolve over time. Payments could be made in friendship. This relationship (between Shaik and Zuma) evolved from friendship into a different animal where one cannot exclude the possibility of a mutually beneficial financial relationship."

This attack on Van der Walt's evidence was further coupled with a suggestion by Van Zyl that the forensic auditor did not consider all relevant documentation when he was compiling his report. He referred specifically to documentation which indicated that R1-million donated to Zuma by Nelson Mandela was to go to KwaZulu Natal traditional leaders.

"I had 152 000 pages to study. I disregarded a whole lot of those documents, using my judgment and investigative skills," Van der Walt said.

He then explained that where he thought it was necessary, he drew up an addendum to cover issues that arose from the time he finalised his report.

Van der Walt's evidence was interrupted yesterday for the court to hear the testimony of the first overseas witness in the case. John Dover, from Symbol Technologies, told the court of his dealings with Shaik.

His evidence was led in support of the state's case that there was a fraudulent writing-off of money in Nkobi's books. The state said it had resulted in some money due to Nkobi by Zuma disappearing from accounting records.

In his plea explanation, Shaik admitted it had happened but said it was a mistake and he had rectified it in later years.

The trial continues.

With acknowledgements to Estelle Ellis and The Star.