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Audit Practice

The Board audits continuously using mainly two audit methods, in-office documentary audit and field audit.

(1) In-office documentary audit

Auditees are required to submit statements of accounts reflecting all financial management for a designated period, with documentary evidence, to the Board according to the Regulations on the Submission of Accounts enacted by the Board to verify the accuracy, legality and reasonableness of such financial management.
The Board continuously audits the above statements of accounts and documentary evidence submitted by auditees. In 2019, the Board received some 125 thousand statements of accounts and some 39.36 million sheets of documentary evidence in paper format for FY2018, as well as documentary evidence submitted by means of an electronic data processing system or electromagnetic record.
Upon finishing the auditing of statements of accounts for the fiscal year, the Board confirms the numerical accuracy of the final account of the State prepared by the Cabinet according to the established procedures.

In-office documentary audit
In-office documentary audit
Documentary evidence stored at the Board
Documentary evidence stored at the Board
Servers for Electronic Vouchers and Other Supporting Documents Management System (Image)
Servers for Electronic Vouchers and Other Supporting Documents Management System (Image)

(2) Field audit

Information which can be obtained from the statements of accounts and documentary evidence submitted to the Board is limited and not always enough to determine the adequacy of financial management or projects implementation.
The Board, therefore, dispatches its auditors to the headquarters and branches of ministries and government agencies, or project sites to conduct field audits. As for local governments that carry out various projects with State subsidies, the Board also conducts field audits to examine whether the subsidies have been used properly. The Board also dispatches staff to various overseas locations such as ODA project sites and the diplomatic missions for audit work.

Tunnel Construction Site
Tunnel Construction Site
Medical Facility
Medical Facility
At the Office
At the Office
Japan Self-Defense Force Base
Japan Self-Defense Force Base
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3-2-2,Kasumigaseki,Chiyoda-ku,Tokyo 100-8941 Japan[Access (PDF:54KB)]
Enterprise identification number:6000012150001
Tel:81-(0)-3-3581-8125
(c)2011 Board of Audit of Japan