Board of Audit - Auditor General

...a constitutional body that audits the nation's accounts. Article 90 of the Constitution of Japan states that "All accounts of the nation's revenues and expenditures shall be audited annually by the Board of Audit, and the Cabinet shall submit them to the Diet together with the audit report in the following fiscal year. The organization and powers of the Board of Audit shall be determined by law." In a practical sense, the supervision and auditing of national accounts is also part of administrative functions, but the Constitution entrusts this to a special institution called the Board of Audit, which has an independent status from the Cabinet, and also recognizes the involvement of the Diet.

*Some of the terminology used to refer to the "Chief Auditor" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…国の会計検査を行う憲法上の機関。日本国憲法90条では，〈国の収入支出の決算は，すべて毎年会計検査院がこれを検査し，内閣は，次の年度に，その検査報告とともに，これを国会に提出しなければならない。会計検査院の組織および権限は，法律でこれを定める〉とされている。国の会計の監督･監査も，実質的な意味においては行政作用の一環であるが，憲法はこれを内閣から独立の地位を有する会計検査院という特別の機関にゆだねるとともに，国会の関与も認めている。…

※「会計検査院長」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報