Go to advanced menu

General Executive Bureau

The General Executive Bureau comprises the Secretariat and five bureaus, under which many divisions are set up to perform audits and administrative work.

Audit activities are performed by the five bureaus. The following table shows the responsibility of each bureau and division.

Among these divisions, both the Special Issues Audit Division for Ministries and the Special Issues Audit Division for Agencies of 5th Bureau do not have any specific ministries or agencies subject to their mandatory audit and conduct flexible and cross-cutting audits.

The authorized number of personnel of the General Executive Bureau is 1,251 (as of January 2016).
Many of these personnel are assigned to various audit divisions as auditors and assistant auditors.

The audit staff of the Board must have high level competency in auditing.

The term “Accounting,” that is subject to audit by the Board, does not just mean accounting for the incoming and outgoing funds or bookkeeping in the narrow sense, but covers broader issues of whether tax payers’ money has been properly and effectively collected and used for implementing administrative activities of the State. Auditors of the Board therefore must have broad knowledge not only of the management and operations of the auditees, but also of other relevant fields such as law, finance, economics, civil engineering, construction, electricity, information and telecommunications.

The Board recruits its staff from those who have passed the Public Service Entrance Examination conducted by the National Personnel Authority. Besides those who have specialized in law and economics, the Board recruits a considerable number of personnel who specialized in civil engineering, construction, engineering, electricity or electronics from the list of the Examination passers.

The Board also utilizes outside expertise by recruiting fixed-term staff from those who have specialized knowledge and skills such as certified public accountant (CPA).

After recruitment, new staff members undergo extensive trainings and examinations in various fields to acquire the necessary knowledge and skills, and then become auditors after several years’ audit experience.

Auditors also have to attend advanced professional trainings in order to cope with more diversified and specialized administrative activities of the auditees.

To strengthen its training activities in order to improve the auditing competency of its staff, the Board established a training center and provides systematic training to its staff.

General Executive Bureau
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