Development of Japanese Style Local Government Audit Based on Current Fiscal Situation
| Project/Area Number |
24653109
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Kwansei Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 公会計 / 公監査 / ＣＩＰＦＡ / 勅許公共財務会計士 / 内部統制 / 内部監査 / 外部監査 / 監査基準 / コンプライアンス / ＶＦＭ / ガバナンス / リスク / 行政評価 / 監査制度 / ＮＰＧ / ＮＰＭ / イノベーション / マネジメント / 地方自治体監査 |
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| Outline of Final Research Achievements |
The most important point of this research is to explain how local government audit is essential to its managemnet. But Japanese local government audit system is not very excellent inn this field and we Japanese should investigate into the system of the UK local government.
In this research, we found the usefulness of the UK system if it is applied to Japanese local government. The main points which we must apply are below ;
1) UK local government act section 151 officer, Director of Finance or Chief Financial Officer, 2)Internal audit and control, 3)integrated reporting, 4)Chartered Institute of Public Finance and Accountancy, 5)Chartered Public Finance Accountants, 6)ICAEW, 7)ACCA, 8)Local Government Association, 9)IIA-UK, 10)University of Birmingham INLOGOV.
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Report
(4 results)
Research Products
(2 results)
