会計検査院 Board of Audit of Japan a

1

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)

会計検査院 Board of Audit of Japan a

2

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

会計検査院 Board of Audit of Japan a

3

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)

会計検査院 Board of Audit of Japan a

4

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.

会計検査院 Board of Audit of Japan a

5

Communication with the public Paper Publications

Internet

会計検査院 Board of Audit of Japan a

6

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

会計検査院 Board of Audit of Japan a

7

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

会計検査院 Board of Audit of Japan a

8

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

会計検査院 Board of Audit of Japan a

9

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.

会計検査院 Board of Audit of Japan a

10

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”

会計検査院 Board of Audit of Japan a

11

Issues to be addressed 4: more appropriate grasp of the effects of the audit activities

Ripple Effect

Deterrent Effect

Non-financial Benefits

会計検査院 Board of Audit of Japan a

12

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

会計検査院 Board of Audit of Japan a

13

Thank for your attention