Any independent investigator would have come to the same conclusion as he had, said forensic auditor Johan van der Walt as his cross-examination in the Shaik trial drew to an end in the Durban High Court this morning.

Van der Walt was called by the State to explain the paper trail allegedly linking businessman Schabir Shaik and Deputy President Jacob Zuma to the State's claims of corruption and fraud.

Shaik has pleaded not guilty to two charges of corruption and one of fraud.

Francois van Zyl, for the defence, said he would argue that Van der Walt's opinion was heavily biased towards the State.

Van der Walt said: "I have done my work, as I explained during cross-examination. I received new documents (but these) did not change my final conclusion."

Van Zyl asked Van der Walt whether the State was paying him for his testimony. "I have done many cases for the State; somebody must pay me for doing my job," Van der Walt responded.

Judge Hilary Squires said he assumed Van der Walt would be paid regardless of the outcome of the case. The trial continues.

With acknowledgements to Estelle Ellis and the Cape Argus.