| Research Abstract |
As a result of the hearing on the audit systems and Parliaments and the public administrations in Japan, the U.S., and Canada in 2000,2001 and 2002 fiscal year, many governments of the U.S. and Canada regarded government auditing as a part of total check function, this tendency to position evaluation as an extended form of an audit concept became clear. Namely, expansion to "administration evaluation" as an ex post facto check from a framework called a post audit. It is composed of "performance measurement" and "setting performance measure" as a prior check.
In the evaluation in the U.S., many States and Local governments use the GAGAS(generally Accepted Government Audit Standards) which GAO set and is also approved as the federal auditing standard. In addition to the performance measurement, Canada has the ombudsman system to help the citizen.
In this research, we found the shift to "providing information function " from "critical function". The auditors are required such information as
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realize "management remedy". And the audit system tried to raise customer satisfaction by responding to it. The process was also the problem how to secure the "independency" and " professionalism ". of the check function. As a result of this research, there are 2 important factors affecting the relation of the desirable audit system and Parliament. One is small Parliament as managers, the other is "independent auditor by an electoral system".
In Japan, evaluation systems have just started in the national and local level 3years ago. Obtaining the mentioned conclusion, the head investigator has had a chance to evaluate almost all of the programs in Nagoya city as a member of the external evaluation committee. And she had another chance to have experience to provide "suggestions for improvement" in Nagoya city through the comprehensive external audit report, in 2000, 2001.
Furthermore, the research collaborator could manage with assistance of the head investigator, and "setting performance measure" in Tokai City as a prior check in 2002 and 2003 fiscal year, and was able to offer the first precedence example in Japan as "setting performance measure by the citizen.
Then, during these 4years, we have done research actually but we responded adequately to the development of the times or society, so we could perform social laboratory experiments through 2 local governments. Less
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