17.05  May examine under oath parties and persons privy to accounts.--The Comptroller of this state may demand and require full answers on oath from any and every person, party or privy to any account, claim, or demand against or by the state, such as it may be his or her official duty to examine into, and which answers the Comptroller may require to be in writing and to be sworn to before himself or herself or before any judicial officer or clerk of any court of the state so as to enable such Comptroller to decide as to the justice or legality of such account, claim, or demand.