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Audit Activities

Aims of the 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 the audit.
Scope of the 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 the Audit
The Board conducts its audits with broad and diverse objectives, such as accuracy, regularity, economy, effectiveness, etc.
Procedures of the 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 the Audit Report, the Board follows them up until remedial measures are fully implemented.
Audit Effect
The impact of audit activities is not confined to improper amounts referred in the annual Audit Report.
Promotion of the Audit Findings
The Board explains the contents of the Audit Report to the Diet and other financial authorities to ensure that audit results will be properly reflected in future budget compilation 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.
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(c)2011 Board of Audit of Japan