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Audit Activities

Objectives of the Audit
The Board conducts its audits with broad and diverse objectives, such as Accuracy, Regularity, Economy, Efficiency and Effectiveness.
Procedures of the Audit
The procedures are a cycle starting from the preparation of the Basic Policy on Audit and Audit Plan to the submission of the Audit Report to the Cabinet. In respect to the matters reported in the Audit Report, the Board follows them up until remedial measures are fully implemented.
Other Activities
Besides the audit, the Board carries out the following audit-related activities.
Promotion of the Audit Findings
The Board explains the contents of the Audit Report to the Diet and other financial authorities to ensure that audit results will be properly reflected in future budget compilation and execution.
Audit Effect
The impact of audit activities is not confined to improper amounts referred in the annual Audit Report.
Auditing Standards (Tentative Version)
The Board has formulated the Auditing Standards (Tentative Version) with the aim of providing a broad outline of its activities including basic approach to auditing and audit methods.
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