Performance auditing is a common interest in the Supreme Audit Institutions of the developed countries. In Japan, the Board of Audit (JBA) has been developed and has expanded performance audits since its establishment (1880). In this paper, the methodological and organizational problems which arise according to expansion of performance audits are discussed, based on JBA's experiences. As for methodological problems, a self-development approach should be needed, added to the compliance approach (that is, traditional auditing concept). And as for organizational problems, the function presenting feedback information to the Diet should be put in an important position in government auditing to avoid “unintended effects”.
CITATION STYLE
Yamamoto, K., & Watanabe, M. (1989). PERFORMANCE AUDITING IN THE CENTRAL GOVERNMENT OF JAPAN. Financial Accountability and Management, 5(4), 199–217. https://doi.org/10.1111/j.1468-0408.1989.tb00319.x
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