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Exchange of Information and Views with the External Bodies

The Board is engaged in the following activities to make its audits more effective.

(1) Public relations

The most important factor for appropriate State budget execution is that each member of the public is interested in the State budget execution and keeps paying attention to it. The Audit Report helps the public find out how tax payers’ money is used.
The Board publishes a summary version of the Audit Reports which describes the audit results briefly, and sets up the Board's own website (see Outline of Audit Results) where all contents of the Audit Reports after FY1947 are searchable and accessible.
The website provides information on audit activities of the Board and the latest organization chart, and also accepts opinions, proposals on the work of the Board, and audit-related information from the public.

(2) Discussion with opinion leaders

To make audit activities more effective and appropriate, the Board has established the “Government Auditing Consultative Committee”, the membership of which includes opinion leaders in the various areas. The Board esteems the views and opinions of these members concerning various issues related to audits from diverse viewpoints.

(3) Exchange of views with other audit and inspection institutions

The Board strives to raise its audit efficiency through exchanging information with other public audit and inspection institutions, while it recognizes the importance of conducting audits from an independent standpoint.
For example, the Board holds regular or irregular meetings to exchange information with the Administrative Evaluation Bureau of Ministry of Internal Affairs and Communications, which evaluates and monitors Government agencies’ operations and activities, and with audit offices of local governments. Since some of the auditees of the Board may also be subject to the audits by certified public accountants, the Board also holds meetings with the Japanese Institute of Certified Public Accountants to exchange professional opinions and information regularly. The Board also hosts the Audit Forum in which people from organizations involved in public sector auditing gather and discuss public audit issues in order to improve public audit.

(4) Research activities

In response to more diversified and specialized State administrative operations, the Board conducts researches, both in-house and outsourced, on both domestic and foreign audit systems, audit methodologies for more efficient and effective audit.
The Board also invites researchers from outside institutions as Visiting Research Fellow to research and review recent trends and/or more practical audit methodologies in specific fields of auditing. They make presentations of their study results to and exchange opinions with the Board's staff.
The Board issues a biannual Research Journal, including articles contributed by scholars and researchers, and government officers to enhance communicating with researchers in other institutions and promote interdisciplinary audit methodology both in theory and practice.
These activities will lead to the expansion of the field of auditing and the development of new audit methodologies, eventually, to the future improvements in audit activities.

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