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Exchange of Information and Views with External Bodies

The Board is engaged in the following activities to make 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 continues to pay 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 has put all contents of past Audit Reports after FY1947 on its website (URL :http://www.jbaudit.go.jp/).
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) Discussions with opinion leaders

To make audit activities more effective and appropriate, the Board administers the Government Auditing Consultative Committee, the membership of which includes opinion leaders in 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 exchanges of 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 agency operations and activities, and with audit offices of local governments. Since some of the auditees of the Board may also be subject to audits by certified public accountants, the Board also holds meetings with the Japanese Institute of Certified Public Accountants to regularly exchange professional opinions and information. 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 audits.

(4) Research activities

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