| Project/Area Number |
18K12907
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| Research Category |
Grant-in-Aid for Early-Career Scientists
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| Allocation Type | Multi-year Fund |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Aichi Institute of Technology |
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Principal Investigator |
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| Project Period (FY) |
2018-04-01 – 2024-03-31
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| Project Status |
Completed (Fiscal Year 2023)
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| Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2021: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
Fiscal Year 2020: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2019: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2018: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 公監査 / 公会計 / 行政監査 / 行政経営 / 地方自治 / 監査委員 / 地方自治体 / 英国 / 監査委員監査 / 内部統制 / ガバナンス |
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| Outline of Final Research Achievements |
Through text mining of the audit reports from UK local governments, it has been confirmed that they contribute to the improvement of administrative practices. In recent years, there has been an increase in reports on IT utilization and financial management, along with the impact of the COVID-19 pandemic.
Japanese administrative audits often focus on social issues such as BCPs, with considerations for internal controls as well. The insights gained from this research were shared through training sessions and lectures for local government auditors, introducing international best practices. By referencing the UK's detailed narrative format, the transparency and comprehensibility of audit reports were enhanced. Discussions with internal auditors from various countries and interviews with organizations like the UK's National Audit Office revealed that expertise in public sector audits is crucial.
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| Academic Significance and Societal Importance of the Research Achievements |
英国を中心とした先進国における地方自治体監査の研究から得られた成果は、監査プロセスだけでなく、その結果が行政の改善に繋がる重要な洞察を提供する点にある。英国自治体監査委員会の監査報告書は長文で難解な部分もあるが、行政実務者にとっては改善の指針となる有益な洞察が含まれている。これらの報告書を参照し、日本の行政監査にかかる監査報告書をより実務改善に資する内容にする方向性を見出したことは、本研究の社会的意義である。これにより、日本の公共ガバナンスの質を高める一助となることが期待される。
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