board of audit of japan a 1 1 st asosai-eurosai joint conference main theme: challenges for ensuring...
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会計検査院 Board of Audit of Japan a
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1st ASOSAI-EUROSAI Joint Conference
Main Theme: Challenges for Ensuring Transparency and Accountability in Public Financial Management
Sub-Theme 1: Basic Approaches and Challenges for Ensuring Transparency and Accountability
- Managing the Challenges in Communication Facilities of SAIs and Strengthening their Relationship with the Media
and the NGOs
Dr. Hisashi YAMAURACommissionerThe Board of Audit of JAPAN (BOA)
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Communication with the Legislature(Diet) 1
BOA is a constitutional government organization which is independent from either the Cabinet, the Diet or to Courts.
Diet
BOACabinet Audit ReportSubmission
of final accounts together with Audit Report
BOA explains the contents of the Audit Report or audit activities and expresses opinion at relevant Diet committees
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Communication with the Legislature(Diet) 2
The Diet may request audit on specific matters to BOA
When BOA receives a request from the Diet, BOA may conduct the audit upon specific matters requested and report the results(The amendment of the Diet Act and BOA Act in 1997)
BOA may report to the Diet and the Cabinet at any time by BOA’s own decision(The amendment of the BOA Act in 2005)
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Communication with the media
Establishment of a liaison/public relation office
Explanation the contents of the annual Audit Report a few days before the publication, and each responsible audit division may be interviewed on requests from media.
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Communication with the public Paper Publications
Internet
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Disclosure of “financial benefit” of audit work
Purpose- to improve its audit activities- to explain its activities to the public plainly
Calculation - positive fiscal and financial benefit brought about by the improvements carried out by the auditees based on BOA’s audit results- expressed as monetary amounts- 2009 calculation: 291 billion yen (654 cases)
Disclosure methods- through the media- BOA’s own website- communicated to the members of the Diet
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Issues to be addressed 1: the Diet
Audit Request from the Diet be made with an unanimous resolution of the Diet’s committee
→ no impairment in BOA’s neutrality
→ audit based on the interest of the Diet
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Issues to be addressed 2: the media
More lucid briefing paper and more detailed explanation to the media
Securing opportunities for explanations to the media throughout the year by preparing as many reports as possible other than the annual Audit Report
Response to the leak from the third parties
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Issues to be addressed 3: the public
Enhancing accessibility to the website
Making "Opinion Box" on the website more user-friendly
Response to right-to-know request → Establishment of the Information Disclosure /Personal Information Protection Review Board
Disclosure of audit related information - BOA should not disclose immature audit related information in the audit process in order to keep its independence as well as its trust from the auditees.
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Issues to be addressed 3: the public
Communication with the public :- Provide information on BOA’s mechanism and
activities at the higher educational level- Enhance the connection to the academic society- Host “Public Audit Forum”
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Issues to be addressed 4: more appropriate grasp of the effects of the audit activities
Ripple Effect
Deterrent Effect
Non-financial Benefits
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Conclusion
Explanations of the contents of audit reports to the Diet, media and the public
Interests in and expectations towards BOA
Interests of the public concerning the State’s financial administration
Audit based on the interests of the public
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Thank for your attention