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Presentation of Opinions and/or Demand for Measures

If there are items that the Board finds, in the course of its audit, in violation of laws and regulations on financial management or improper, it may immediately present its opinions on the financial management to, or demand appropriate measures with regard to the financial management from, the head of the relevant department or to/from the relevant parties, and may have them take measures to rectify and improve subsequent management.
If, as a result of audit, the Board finds there to be matters necessitating improvement with regard to laws and regulations, systems or administration, it may present its opinions to, or demand measures for improvement from, the competent authorities or other responsible parties.

These opinions and/or measures are issued to the auditees immediately after the Board reached conclusions, and the Board also reports in the Audit Report these opinions and measures as Presentation of Opinions and/or Demand for Measures.

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