Aims of the Audit

 The basic mandate of the Board is to ensure the adequacy of financial management by continuously auditing and supervising financial management, and to verify the final accounts of the revenues and expenditures of the State based on the results of the audit.

(1) Supervision of financial management

The Board continuously audits and supervises financial management to ensure adequacy and to rectify any defects.
When the Board finds cases of improper or unreasonable financial management in the course of its audit, the Board not only points out these improper cases, but also performs a positive function of facilitating their rectification and improvements by identifying the cause of such improprieties.
For this reason, the Board is given a mandate to present its opinions to, or demand auditees to take measures for the improvement, if the Board finds that there are items that violate laws and regulations on financial management or that are improper, or if the Board finds that there are any matters concerning laws and regulations, systems or administration that need to be improved.

(2) Verification of the final accounts of the revenues and expenditures of the State

Verifying the final accounts of the revenues and expenditures of the State is another aim of the audit by the Board. The Board has a mandate to verify them based on the results of audit.
Verification of the final accounts of the revenues and expenditures of the State means to declare completion of the audit after determining the accuracy of the statements and adequacy of financial management.
The Constitution stipulates that the final accounts of the expenditures and revenues of the State shall be submitted by the Cabinet to the Diet together with the Audit Report of the Board. Thus, an official declaration of completion of the audit by the Board enables the submission of the final accounts of the expenditures and revenues of the State by the Cabinet to the Diet.

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