2001 Fiscal Year Final Research Report Summary
Comparative Study on Government Auditing
| Project/Area Number |
11620020
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Public law
|
|---|
| Research Institution | The University of Tokyo |
|---|
Principal Investigator |
USUI Mitsuaki The University of Tokyo, Graduate School of Law and Politics, Professor, 大学院・法学政治学研究科, 教授 (00018053)
|
|---|
| Project Period (FY) |
1999 – 2000
|
| Keywords | audit / resource accounting / performance audit / local government / auditor / external auditor / internal audit / government auditing |
|---|
| Research Abstract |
This research is a comparative study on government auditing system including national, state and local government level. The main countries are UK, USA, Germany, France, Canada and Australia. Part 1 describes main streams of government auditing concerning the organisation of audit office, its power and responsibility. There are some types of audit offices relation to distribution of powers, namely legislative, executive, judicial or independent. Most countries have both external and internal audit system. Some countries have Whisleblower Protection Act and and audit offices have the responsibility to hear the whistle by public servants. In some countries even audit offices are obligated to be audited by external auditors. This means "auditing auditors". It is very important point that we find special cooperation among audit organisations concerning auditing itself and impriving audit techniques.
Part 2 is a detailed comparative study on local government auditing system. There are different types of local government auditing system. In some countries, local governments are auditied by special national or state audit organisations. Some national (or state) audit offices do the auditing of local authorities. In some states in USA and Australia, local governments are obligated to be audited by independent public accountants. This study will help reforming the local government auditing system in Japan.
|
