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

Francois van Zyl, SC, for Shaik, suggested this during the second day of his cross-examination of Johan van der Walt, the forensic auditor who gave evidence for the state.

Shaik has pleaded not guilty to two counts of corruption and a third of fraud. One of the corruption charges relates to R1.2 million in payments made to Zuma. The other is an allegation that Shaik solicited a R1m fee from French arms company Thint for Zuma.

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

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

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 R20 000, made in two payments, from Zuma to Shaik.

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

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

Van Zyl then referred him to a section of his report where he said 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 was made on Zuma's behalf was R21 000 for ANC levies.

Van Zyl pointed out to Van der Walt a series of documents and bank statements showing that shortly after the money had been 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."

"Yes," Van der Walt replied, adding that he would have to investigate if auditors had been aware of the existence of this specific account.

He had not found the relationship between Shaik and Zuma one of simple friendship.

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

Van Zyl suggested that Van der Walt did not consider all relevant documentation when he was compiling his report.

Van der Walt said he had 259 000 documents at his disposal and had disregarded some, based on his experience and investigative skills.

Two were affidavits, one of them by the chief executive officer of the Nelson Mandela Foundation, John Samuel, in which he explained that the R2m Nelson Mandela had given Zuma was Mandela's personal money and not from the foundation.

With acknowledgements to Estelle Ellis and the Cape Times.