2014 Fiscal Year Final Research Report
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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| 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 |
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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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| Free Research Field |
会計学
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