It is very important to set an appropriate audit plan for the Board to conduct its audits efficiently and effectively for the best audit results with limited human resources.
Every year, the Board prepares its Basic Policy on Audit for the next year, and based on this, each division prepares its own Audit Plan(URL :https://www.jbaudit.go.jp/english/report/outline.html).

In preparing the Audit Plan, each division identifies its priority audit issues based on thorough analysis of the scale and contents of the budget of auditees, the condition of internal controls, previous audit results, public interests and deliberations at the Diet. Then each division determines specific audit theme, manpower allocation etc. regarding priority audit issues.