Besides the audit, the Board carries out the following audit-related activities.

(1) Adjudication on the liability for indemnity

If an official responsible for cash handling, handling goods or budget execution has been involved in loss or damage to cash or goods under their control, or otherwise has made payments in violation of laws and regulations, or the approved budget resulting in damage to the State, the Board examines whether the official has caused loss or damage through their failure to exercise due care of a prudent manager, or intentionally or by gross negligence, and adjudicates whether the official is liable to indemnity.
If the Board adjudicates that the official is liable to indemnity, the Minister to which the official belongs must order the official to pay the indemnity.

(2) Demand for disciplinary action

If the Board finds, as a result of audit, that an official who handles the accounting for the State has caused substantial damage to the State intentionally or by gross negligence, or that a budget executing official has made payments in violation of the laws and regulations or the approved budget intentionally or by gross negligence and caused damage to the State, the Board may demand the Minister to which the official belongs to take disciplinary action against the official.
The Board is also authorized to execute the same rights in cases where an official who handles accounting for the State neglects to submit statements of accounts or documentary evidence to the Board.

(3) Examination

If the Board has been requested by an interested party to examine the handling of financial management conducted by an official who handles the accounting for the State, the Board must examine that official's handling and as a result of that, if the Board concludes that the handling needs to be corrected, the Board must notify its judgement to the competent authorities or other responsible parties.
Competent authorities or other responsible parties must take appropriate measures pursuant to the notification of the judgement.