Administrative audit - Gyoseikansa

Japanese: 行政監査 - ぎょうせいかんさ

Administrative audits are conducted to investigate the administrative procedures and accounting of national administrative organizations and local governments, and to ensure their proper implementation. Administrative audits include administrative audits of administrative procedures and financial audits of accounting, internal audits and external audits of the audit body, and pre-audits and post-audits that focus on the timing of the audited action. In Japan, the responsible agencies at the national level are the Board of Audit, which is in charge of accounting, and the Ministry of Internal Affairs and Communications, which is in charge of audits of various administrative organizations. At the local level, there is an audit commission system in which audit commissioners audit administrative procedures and accounting.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

国の行政機構や地方公共団体などの事務処理，経理会計を調査し，その適正化をはかる業務。行政監査には，事務処理に対する事務監査と経理会計に対する財務監査，監査の主体に関する内部監査と外部監査，監査対象行為の時点に注目する事前監査と事後監査などがある。日本の担当機関は，中央には，経理会計を担当する会計検査院，各種行政機関の監査を担当する総務省がある。地方には，監査委員制度があり，監査委員が事務，会計を監査する。

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