Research about Public sector audit : Analysis of archived UKAC audit reports

2023 Fiscal Year Final Research Report

• Project/Area Number: 18K12907
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Aichi Institute of Technology
• Principal Investigator: Maruyama Yasushi 愛知工業大学, 経営学部, 教授 (20779798)
• Project Period (FY): 2018-04-01 – 2024-03-31
• Keywords: 公監査 / 公会計 / 行政監査 / 行政経営

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.

Free Research Field

公監査

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。