Board of Audit of Japan

The Board of Audit has been given the mandate of auditing final accounts of the expenditures and revenues of the State since its establishment in 1880, despite some changes in its status.

As a constitutional government auditing institution, independent of the Diet, the Cabinet and the Courts, the Board of Audit performs auditing of the state accounts as well as those of public organizations and other bodies as provided by law, and also monitors the propriety of public finance.

• ■ Status of the Board (PDF･169KB)
• ■ Organization of the Board (PDF･176KB)
• • □ Audit Commission(Personal History) (PDF･12KB)
• ■ Audit Activities
• • □ Objectives of Audit (PDF･135KB)
  • □ Coverage of Audit (PDF･87KB)
  • □ Aspects of Audit (PDF･211KB)
  • □ Procedures of Audit (PDF･300KB)
  • □ Audit Report (PDF･1,311KB)
  • □ Reflecting Audit Findings in Budget (PDF･567KB)
• ■ Other Activities (PDF･135KB)
• ■ Exchange of Information and Views with the External Bodies (PDF･736KB)
• ■ International Activities (PDF･1,751KB)
• ■ Outline of Audit Results
• • □ FY2007 Audit Report
  • • ›Chapter 1 Outline of Audit Activities (PDF･703KB)
    • ›Chapter 2 Summary of Audit Findings (PDF･696KB)
  • □ FY2006 Audit Report
  • • ›Chapter 1 Outline of Audit Activities (PDF･66KB)
    • ›Chapter 2 Summary of Audit Findings (PDF･299KB)
  • □ FY2005 Audit Report
  • • ›Chapter 1 Outline of Audit Activities (PDF･33KB)
    • ›Chapter 2 Summary of Audit Findings (PDF･314KB)
  • □ FY2004 Audit Report
  • • ›Chapter 1 Outline of Audit Activities (PDF･26KB)
    • ›Chapter 2 Summary of Audit Findings (PDF･174KB)
  • □ FY2003 Audit Report
  • • ›Chapter 1 Outline of Audit Activities (PDF･25KB)
    • ›Chapter 2 Summary of Audit Findings (PDF･161KB)
• ■ History of the Board of Audit of Japan (PDF･14KB)
• ■ The Constitution of Japan (Article 90) (PDF・17KB)
• ■ The Board of Audit Law (PDF･70KB)