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Follow-up of the Audit Findings

The Board follows up the audit findings reported in the Audit Report including improprieties, matters on which the Board presented its opinions and/or demanded corrective measures, by collecting reports from the auditees as to whether the damages incurred to the State or the organization have been rectified, as to how the officials in charge are disciplined, or as to what measures have been taken to prevent any recurrence. The collection of reports continues until the case has been completed.

(1) Have the damages of the State been rectified?

The Board checks the progress of corrective actions taken to rectify the improprieties described in the Audit Report, including:

  1. -1 Collection of Additional tax
  2. -2 Repayment of insurance benefits and State subsidies
  3. -3 Advanced redemption of loans
  4. -4 Remedial works
  5. -5 Others

The Board reports the status of these corrective actions in the Audit Report.

(2) Have any measures been taken to prevent recurrence?

The Board sees if the auditees, in regard to the audit findings, have taken steps to rectify or improve the current system (such as amendments to the related laws and regulations, revision of manuals and specifications and improvements in administrative procedures) and have provided the officers in charge with proper advice (via official documents, meetings and training courses, internal audit and examinations, etc.).

The result of the follow-up on audit findings on which the Board presented its opinions and/or demanded measures are required to be described in the Audit Report, usually for the following fiscal year.
Also, the Board continually follows up the matters on which the auditees took measures for improvement following the Board’s audit findings until the Board confirms the measures have been duly implemented, and describes the results of the follow-up in the Audit Report.

(3) What disciplinary actions have been taken against the officials in charge ?

The Board grasps what kind of disciplinary actions are taken by the Ministries and Agencies etc. in charge against the officials (responsible persons and their supervisors) in charge of the improprieties in the Audit Report.

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