Audit effect is not confined to improper amounts referred in the annual Audit Report but also includes the following:

(1) Rectification and improvement by conducting internal audits, making use of audit results

The Board does not audit all accounts of the auditees. Improper amounts represent those found in accounts actually audited. Auditees take remedial action not only for cases reported but also to similar cases not actually referred to in the Audit Report.

(2) Rectification and improvement by instruction/advice made in the course of the audit

The Board gives instructions/advice to auditees in the course of the audit to rectify and improve inappropriate cases which are not serious enough to be referred to in the Audit Report.

(3) Ripple effect

Board audit also produce some effects, for example, ministries and agencies that reviewed audit findings for other auditees reported in the Audit Report voluntarily can examine whether they have any similar issues and rectify the problem or prevent the same case from occurring by paying attention to their respective execution of accounting.

(4) Deterrent effect

The deterrent effect against illegal and improper auditee accounting can be expected because being subjected to the Board's audit itself can be a significant deterrent factor.