Audit Activities
- Objectives of Audit
- The basic mandate of the Board is to ensure the adequacy of public accounting by constantly auditing and supervising public accounting and to verify the final accounts of the expenditures and revenues of the State based on the results of audit.
- Coverage of Audit
- Those which are subject to audit by the Board are classified into two categories, i) those which the Board must audit regularly (Permanent Audit Subject)and ii) those which the Board may audit when the Board deems it necessary (Selective Audit Subject).
- Aspects of Audit
- The Board conducts its audits from broad and diverse aspects.
- Procedures of Audit
- The Procedures are a cycle starting from the “preparation of the Basic Policy on Audit” and “the preparation of Audit Plan” to the submission of the Audit Report to the Cabinet.
In respect to the matters reported in its Audit Report, the Board follows them up until the remedial measures are fully implemented. - Audit Effect
- The results of annual audit activities are not presented only by the improper amounts referred in the Audit Report.
- Reflecting Audit Findings in Budget
- The Board explains the contents of the Audit Report to the Diet and other financial authorities in order that the audit results can be properly reflected in the future budget compilations and the execution.
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