If the Board finds that, in the course of its audit, there are items that violate laws and regulations on financial management or that are improper, it may immediately present its opinions on financial management to the head of the relevant ministry or agency or a relevant person, or demand them to take appropriate measures for the financial management, and may have them take measures to rectify and improve subsequent management.
If, as a result of the audit, the Board finds that there are any matters concerning laws and regulations, systems or administration that need to be improved, it may present its opinions to the competent authorities or other responsible parties, or demand them to take measures for the improvement.

These opinions and/or measures are issued to the auditees immediately after the Board reaches a conclusion, and the Board also reports in the Audit Report these opinions and measures as Presentation of Opinions and/or Demand for Measures.