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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 compilation and execution.

(1) Submission and Explanation of the Audit Report to the Diet

The Audit Report is submitted, with the final accounts of the expenditures and revenues of the State, through the Cabinet to the Diet for deliberation of the State’s final accounts.
Deliberation on the State’s final accounts is held by the Committee on Audit and Oversight of Administration in the House of Representatives and the Committee on Audit in the House of Councillors. The effectiveness of the audit can be fully achieved only when the Audit Report is sufficiently utilized in the Diet, which is the representative organ of the public, and when investigation into causes and measures for improvement in respect to matters incorporated in the Annual Report are thoroughly realized.
The senior officials of the Board always attend the above-mentioned deliberations of the Committees to explain the contents of the Audit Report or relevant audit activities and to present Board’s opinion. As such, the Audit Report is an essential document for the deliberations in these Committees.
The senior officials of the Board also attend the Committees on Budget and other Diet Committees to explain the contents of the Audit Report or to express the Board’s opinions as required.
In preparing the audit plan and implementing its audits, the Board fully takes into consideration requests from the Diet and its deliberation in order to respond to the expectations of the Diet and the public.

Submission and Explanation of the Audit Report to the Diet

(2) Explanation to financial authorities

The Board holds regular meetings with the Budget Bureau and Financial Bureau of the Ministry of Finance to provide explanations of the findings in the Audit Report and to express opinions on items of interest discovered during the audit to serve as sources of reference for budget compilation and financial administration.
At these meetings, the Board hears, in return, the background and intention of the budget compilation and points to be noted in budget execution by the financial authorities for its reference for the audit.

<Training Courses for the Auditees>

In order to enhance and reinforce the auditees’ internal audit and internal check system and prevent recurrence of the audit findings, the Board organizes the following training courses and briefings.
The internal audit of each ministry and agency is expected to work efficiently for appropriate budget execution together with the external audit by the Board.

(1) Briefing on the Audit Report

The Board conducts briefing sessions on the Audit Report for (1) deputy vice-minister of all the ministries, (2) senior directors of accounts divisions of all the ministries, (3) the relevant accounting officers of all the ministries, (4) auditors and board members in charge of budget execution of State-owned enterprises and (5) accounting managers of prefectures.
At this briefing, officials of the Board explain audit findings in detail, for the auditees’ better understanding and prevention of recurrence of the reported findings.

(2) Training courses for personnel of auditees

In order to contribute to the improvement in the accounting and audit capability of the auditees’ officials, the Board organizes the following training courses for the accounting officials and internal auditors of all the ministries and agencies, independent administrative agencies and local governments on accounting practices and relevant laws and regulations, as well as audit techniques.

  • ・Courses for Internal Auditors of Ministries and Agencies
  • ・Courses for Internal Auditors of State-owned enterprises
  • ・Course for Accounting Officials of Prefectural Governments
  • ・Courses for Internal Auditors of Local Governments
  • ・Courses for Internal Auditors of Prefectural Governments (General Audit Courses and Construction Audit Courses)

These courses are held in the Annaka Training Center.
The Board also dispatches its staff members as lecturers to the training courses organized by auditees such as ministries, agencies and local governments for prevention of the recurrence of the audit findings on the condition that dispatched lecturer does not hinder his/her audit activities.

(3) Internal audit related services

The Board conducts researches and analyses on auditees’ internal control such as the status of internal audit and internal check system etc., and has a meeting with officials in charge of internal audit in ministries, agencies and so on in order to promote improvement and strengthening of internal audit.

3-2-2,Kasumigaseki,Chiyoda-ku,Tokyo 100-8941 Japan[Map (PDF:54KB)]
(c)2011 Board of Audit of Japan