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Audit Activities

Aims of Audit
The basic mandate of the Board is to ensure the adequacy of financial management by continuously auditing and supervising financial management and to verify the final accounts of the expenditures and revenues of the State based on the results of audit.
Scope of Audit
Those which are subject to audit by the Board are classified into two categories, i) those which the Board must audit regularly (mandatory audit subject) and ii) those which the Board may audit when the Board finds it necessary (discretionary audit subject).
Objectives of Audit
The Board conducts its audits from broad and diverse objectives, such as accuracy, regularity, economy, effectiveness, etc.
Procedures of Audit
The Procedures are a cycle starting from the preparation of the Basic Policy on Audit and 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 impacts of audit activities are not confined to the improper amounts referred in the Audit Report.
Promotion of Audit Findings
The Board explains the contents of the Audit Report to the Diet and other financial authorities in order that the audit results will be properly reflected in the future budget compilations and execution.
Auditing Standards (Tentative Version)
The Board has formulated the Auditing Standards (Tentative Version) with the aim of providing a broad outline of its activities including basic approach to auditing and audit methods.
3-2-2,Kasumigaseki,Chiyoda-ku,Tokyo 100-8941 Japan[Map (PDF:54KB)]
Tel:81-(0)-3-3581-8125
(c)2011 Board of Audit of Japan