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Aims of Audit

(1) Supervision of the financial management

The Board audits and supervises financial management continuously, to ensure its adequacy and to rectify any defects.
When the Board finds cases of improper or unreasonable financial management in the course of its audit, the Board not only points out these improper cases, but also performs a positive function of facilitating their rectification and improvements by identifying the cause of such improprieties.
For this reason, the Board is given mandates to present its opinions to, or demand measures from the auditees, if there are items that the Board finds in violation of laws and regulations on financial management or improper, or if the Board finds there to be matters necessitating improvement with regard to laws and regulations, systems or administration.

(2) Verification of the final accounts of the expenditures and revenues of the State

Verifying the final accounts of the expenditures and revenues of the State is another aim of audit by the Board. The Board has a mandate to verify it based on the results of audit.
Verification of the final accounts of the expenditures and revenues of the State means to declare completion of the audit after determining the accuracy of the statements and the adequacy of financial management.
The Constitution stipulates that the final accounts of the expenditures and revenues of the State shall be submitted by the Cabinet to the Diet together with the Audit Report of the Board. Thus, an official declaration of completion of the audit by the Board enables the submission of the final accounts of the expenditures and revenues of the State by the Cabinet to the Diet.

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