{"id":350721,"date":"2024-06-19T16:04:50","date_gmt":"2024-06-19T07:04:50","guid":{"rendered":"https:\/\/www.ehime-u.ac.jp\/information\/about-audits\/"},"modified":"2025-04-12T23:10:30","modified_gmt":"2025-04-12T14:10:30","slug":"about-audits","status":"publish","type":"information","link":"https:\/\/www.ehime-u.ac.jp\/en\/information\/about-audits\/","title":{"rendered":"About Audits"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Audit at Ehime University National University Corporation<\/h2>\n\n<p>Ehime University&#8217;s Auditors, Audit Office, and Accounting Auditors conduct audits based on their respective audit plans.<\/p>\n\n<p>This is called a three-part audit, and although the objectives of each audit are different, their mutual collaboration leads to the efficient implementation of audits.<\/p>\n\n<h4 class=\"wp-block-heading\">Overview of the Three-Side Audit<\/h4>\n<div class=\"single-table-wrap\">\n<table style=\"border-collapse: collapse; width: 100%; height: 372px;\">\n<tbody>\n<tr style=\"height: 23px;\">\n<th style=\"width: 14.7619%; height: 23px;\">Classification<\/th>\n<th style=\"width: 17.8571%; height: 23px;\"> Audit Conductors<\/th>\n<th style=\"width: 27.381%; height: 23px;\"> Purpose<\/th>\n<th style=\"width: 20%; height: 23px;\"> Appointment authority, etc.<\/th>\n<th style=\"width: 20%; height: 23px;\"> Grounds<\/th>\n<\/tr>\n<tr style=\"height: 93px;\">\n<td style=\"width: 14.7619%; height: 93px;\">Auditors&#8217; Audit<\/td>\n<td style=\"width: 17.8571%; height: 93px;\"> Auditors<\/td>\n<td style=\"width: 27.381%; height: 93px;\"> Ensure proper, efficient and effective operation of the corporation&#8217;s business and proper accounting and accounting<\/td>\n<td style=\"width: 20%; height: 93px;\"> Appointed by the Minister of Education, Culture, Sports, Science and Technology<\/td>\n<td style=\"width: 20%; height: 93px;\"> Article 11 of the National University Corporation Act<\/td>\n<\/tr>\n<tr style=\"height: 116px;\">\n<td style=\"width: 14.7619%; height: 116px;\">Internal Audit<\/td>\n<td style=\"width: 17.8571%; height: 116px;\"> Audit Office <br>(Internal Audit Department)<\/td>\n<td style=\"width: 27.381%; height: 116px;\"> To contribute to the development of the corporation by improving the efficiency and vitality of operations through the provision of information, advice, and recommendations on the various activities of the corporation&#8217;s management.<\/td>\n<td style=\"width: 20%; height: 116px;\"> Appointed by the President<\/td>\n<td style=\"width: 20%; height: 116px;\"> Internal Audit Regulations of Ehime University National University Corporation<\/td>\n<\/tr>\n<tr style=\"height: 140px;\">\n<td style=\"width: 14.7619%; height: 140px;\">Accounting Auditor Audit<\/td>\n<td style=\"width: 17.8571%; height: 140px;\"> Accounting Auditor<\/td>\n<td style=\"width: 27.381%; height: 140px;\"> To express an opinion on the results of the audit as to whether the financial statements, etc., properly present the financial position and financial operations of the corporation.<\/td>\n<td style=\"width: 20%; height: 140px;\"> Appointed by the Minister of Education, Culture, Sports, Science and Technology<\/td>\n<td style=\"width: 20%; height: 140px;\"> Article 39 of the Act on General Rules for Incorporated Administrative Agencies as applied mutatis mutandis pursuant to Article 35 of the National University Corporation Act<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h4 class=\"wp-block-heading\">Three-way audit system<\/h4>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/www.ehime-u.ac.jp\/wp-content\/uploads\/2024\/06\/kansa.jpg\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.ehime-u.ac.jp\/wp-content\/uploads\/2024\/06\/kansa.jpg\" alt=\"\" class=\"wp-image-314889\" width=\"720\" height=\"540\" srcset=\"https:\/\/www.ehime-u.ac.jp\/wp-content\/uploads\/2024\/06\/kansa.jpg 960w, https:\/\/www.ehime-u.ac.jp\/wp-content\/uploads\/2024\/06\/kansa-300x225.jpg 300w, https:\/\/www.ehime-u.ac.jp\/wp-content\/uploads\/2024\/06\/kansa-768x576.jpg 768w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/a><\/figure><\/div><div class=\"lazyblock-accordion-Z2eR8HQ wp-block-lazyblock-accordion\">    \r\n        <div class=\"toggle-pc according-single   \" id=\"lazyblock-accordion-Z2eR8HQ\">\r\n    <div class=\"page-single-title toggle-hd \">\r\n            <span class=\"color-1 fs-26 ff-heisei fw-bold fs-sm-16\">About the Auditors<\/span>\r\n    <\/div>\r\n    <div class=\"col-inner toggle-cont pt-35 \">\r\n        \n\n<h4 class=\"wp-block-heading\">Composition of Auditors<\/h4>\n\n\n\n<ul class=\"is-style-has-dots wp-block-list\">\n<li>Misako Aida (Full-time)<\/li>\n\n\n\n<li>Naoe Shigematsu (part-time)<\/li>\n<\/ul>\n\n\n\n<p>For biographical and other details, please see below.<\/p>\n\n\n<div class=\"lazyblock-ehi-or-list-link-Z2qEmd8 wp-block-lazyblock-ehi-or-list-link\"><div class=\"block-list-link list-default\"\r\n    id=\"lazyblock-ehi-or-list-link-Z2qEmd8\">\r\n    <ul>\r\n                 \r\n\r\n            <li >\r\n            <a href=\"https:\/\/www.ehime-u.ac.jp\/about\/officers-introduction\/\"\r\n                 \r\n                >Board of Directors and Executive Officers<\/a>\r\n        <\/li>\r\n            <\/ul>\r\n<\/div><\/div>\n\n\n<h4 class=\"wp-block-heading\">Purpose of Audit<\/h4>\n\n\n\n<p>The purpose of the audit is to ensure the proper and efficient operation of the corporation&#8217;s business, as well as to ensure the appropriateness of its finances and accounting (Article 2 of the Rules on Auditing by Auditors of National University Corporation Ehime University).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">audit item<\/h4>\n\n\n\n<p>The audit will cover the following matters (Article 3 of the Standards of Audit Practice for National University Corporation Ehime University).<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Status of maintenance and compliance with related laws and regulations, business procedures manuals, and rules and regulations<\/li>\n\n\n\n<li>Status of implementation of mid-term plan<\/li>\n\n\n\n<li>Organizational and personnel management status<\/li>\n\n\n\n<li>Financial results (annual and monthly)<\/li>\n\n\n\n<li>Budget execution and fund management<\/li>\n\n\n\n<li>Income and Expenses<\/li>\n\n\n\n<li>Management of goods and real estate<\/li>\n\n\n\n<li>Status of Contracts<\/li>\n\n\n\n<li>Other necessary matters in addition to those listed in the preceding items<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">audit report<\/h4>\n\n\n\n<p>When submitting financial statements, etc. to the Minister of Education, Culture, Sports, Science and Technology, the audit report must be attached.<br\/>The audit reports for each fiscal year can be found at<\/p>\n\n\n<div class=\"lazyblock-ehi-or-list-link-2eOFoW wp-block-lazyblock-ehi-or-list-link\"><div class=\"block-list-link list-default\"\r\n    id=\"lazyblock-ehi-or-list-link-2eOFoW\">\r\n    <ul>\r\n                 \r\n\r\n            <li >\r\n            <a href=\"https:\/\/www.ehime-u.ac.jp\/information\/finance\/\"\r\n                 \r\n                >Financial Information<\/a>\r\n        <\/li>\r\n            <\/ul>\r\n<\/div><\/div>\n\n\n<h4 class=\"wp-block-heading\">Report of Audit Results<\/h4>\n\n\n\n<p>Based on the audit results, the Auditors shall prepare a report on the audit results and submit it to the President as soon as possible. If deemed necessary, the auditors may attach their opinions to the audit report (Article 11 of the Rules on Auditing by Auditors of National University Corporation Ehime University).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Regulations, etc.<\/h4>\n\n\n\n<p><a href=\"https:\/\/www.ehime-u.ac.jp\/wp-content\/uploads\/2024\/06\/kihonkisoku.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Basic Regulations of Ehime University National University Corporation (PDF 291KB)<\/a><br\/><a href=\"https:\/\/www.ehime-u.ac.jp\/wp-content\/uploads\/2024\/06\/kk_kisoku.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> Rules for Audits by Auditors of Ehime University (PDF 158KB)<\/a><br\/><a href=\"https:\/\/www.ehime-u.ac.jp\/wp-content\/uploads\/2024\/06\/kk_jk.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> Standards of Implementation for Audits by Auditors of Ehime University (PDF 88KB)<\/a><\/p>\n\n    <\/div>\r\n<\/div>\r\n<\/div><div class=\"lazyblock-accordion-ZVAuVW wp-block-lazyblock-accordion\">    \r\n        <div class=\"toggle-pc according-single   \" id=\"lazyblock-accordion-ZVAuVW\">\r\n    <div class=\"page-single-title toggle-hd \">\r\n            <span class=\"color-1 fs-26 ff-heisei fw-bold fs-sm-16\">About the Audit Office<\/span>\r\n    <\/div>\r\n    <div class=\"col-inner toggle-cont pt-35 \">\r\n        \n\n<h4 class=\"wp-block-heading\">Purpose of Audit<\/h4>\n\n\n\n<p>Ehime University has an Audit Office, which reports directly to the President.<br\/>Internal audits conducted by the Audit Office are intended to contribute to the development of the corporation by reviewing and evaluating the execution of various administrative activities of the corporation from the perspective of legality and appropriateness from a fair and objective standpoint, providing information based on the results, and offering advice and recommendations for improvement and rationalization, thereby enhancing the efficiency and vitality of operations. The purpose of the internal audit is to contribute to the development of the corporation by providing information based on the results of the review and evaluation from a fair and objective standpoint, and by providing advice and recommendations for improvement and streamlining of operations.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Classification and Method of Audit<\/h4>\n\n\n\n<p>The classification and methods of audit are as follows (Article 3 of the Internal Audit Regulations of Ehime University).<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Audit of operations to ensure that business activities are conducted legally, reasonably, and efficiently in accordance with the corporation&#8217;s policies, plans, systems, and regulations.<\/li>\n\n\n\n<li>Accounting Audit Audit of the accuracy, legality, reasonableness, and efficiency of accounting procedures<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">Type and method of audit<\/h4>\n\n\n\n<p>The types and methods of audits are as follows (Article 4 of the Internal Audit Regulations of Ehime University).<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Periodic Audits Periodic audits based on the audit plan stipulated in Article 9 of the Internal Audit Regulations of Ehime University National University<\/li>\n\n\n\n<li>Ad hoc audits Audits to be conducted irregularly as needed, such as when specifically ordered by the President.<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">audit report<\/h4>\n\n\n\n<p>After the completion of the audit, the head of the Audit Office will prepare an audit report without delay based on the audit record and other reasonable evidence, and report the audit report to the President of the University. The President will also report to the Board of Directors.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Regulations, etc.<\/h4>\n\n\n\n<p><a href=\"https:\/\/www.ehime-u.ac.jp\/wp-content\/uploads\/2024\/06\/gs_kitei.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">National University Corporation Ehime University Organization Rules (PDF 304KB)<\/a><br\/><a href=\"https:\/\/www.ehime-u.ac.jp\/wp-content\/uploads\/2024\/06\/nk_kitei.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"> Internal Audit of Ehime University (PDF 97KB)<\/a><\/p>\n\n    <\/div>\r\n<\/div>\r\n<\/div><div class=\"lazyblock-accordion-26jloU wp-block-lazyblock-accordion\">    \r\n        <div class=\"toggle-pc according-single   \" id=\"lazyblock-accordion-26jloU\">\r\n    <div class=\"page-single-title toggle-hd \">\r\n            <span class=\"color-1 fs-26 ff-heisei fw-bold fs-sm-16\">About the Accounting Auditor<\/span>\r\n    <\/div>\r\n    <div class=\"col-inner toggle-cont pt-35 \">\r\n        \n\n<h4 class=\"wp-block-heading\">Accounting Auditor of the Corporation<\/h4>\n\n\n\n<ul class=\"is-style-has-dots wp-block-list\">\n<li>Deloitte Touche Tohmatsu LLC<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Purpose of Audit<\/h4>\n\n\n\n<p>The purpose of the accounting auditor is to ensure the reliability of financial statements, etc. by auditing whether the financial statements, etc. prepared by national university corporations, etc. correctly present true information on financial management, such as the financial position and operational status of national university corporations, etc. (Article 39 of the Act on General Rules for Independent Administrative Institutions as applied mutatis mutandis under Article 35 of the National University Corporation Act). (Article 39 of the Act on General Rules for Incorporated Administrative Agencies as applied mutatis mutandis pursuant to Article 35 of the National University Corporation Act).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Audit Method<\/h4>\n\n\n\n<p>The accounting auditor develops an audit plan that is appropriate to the audit risk and conducts the audit based on a risk approach.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">audit report<\/h4>\n\n\n\n<p>When submitting financial statements, etc. to the Minister of Education, Culture, Sports, Science and Technology, the audit report must be attached.<br\/>The audit reports for each fiscal year can be found at<\/p>\n\n\n<div class=\"lazyblock-ehi-or-list-link-Z1I4vd6 wp-block-lazyblock-ehi-or-list-link\"><div class=\"block-list-link list-default\"\r\n    id=\"lazyblock-ehi-or-list-link-Z1I4vd6\">\r\n    <ul>\r\n                 \r\n\r\n            <li >\r\n            <a href=\"https:\/\/www.ehime-u.ac.jp\/information\/finance\/\"\r\n                 \r\n                >Financial Information<\/a>\r\n        <\/li>\r\n            <\/ul>\r\n<\/div><\/div>\n\n\n<h4 class=\"wp-block-heading\">related laws and regulations<\/h4>\n\n\n\n<p><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=415AC0000000112\" target=\"_blank\" rel=\"noreferrer noopener\">National University Corporation Act<\/a><br\/><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=411AC0000000103\" target=\"_blank\" rel=\"noreferrer noopener\"> Act on General Rules for Incorporated Administrative Agencies<\/a><\/p>\n\n    <\/div>\r\n<\/div>\r\n<\/div>\n<h4 class=\"wp-block-heading\">Audit plans, reports, etc.<\/h4>\n\n<p><a href=\"https:\/\/gbsv.office.ehime-u.ac.jp\/iddesk\/\" target=\"_blank\" rel=\"noreferrer noopener\">For previous audit plans and reports of the Auditors and Audit Office, please click here.<\/a> (campus only) <br\/>\/document-sharing\/150-audit-room\/010-audit-room\/<\/p>\n\n<h4 class=\"wp-block-heading\">Council of Auditors of National University Corporations<\/h4>\n\n<p>The Council of Auditors of National University Corporations has been established for the purpose of enhancing the auditing functions of auditors at national university corporations, etc., and contributing to appropriate business operations.<\/p>\n\n<p><a href=\"https:\/\/www.kanji-kyougikai.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Web site of the Council of Auditors of National University Corporations<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Audit at Ehime University National University Corporation Ehime University&#8217;s Auditors, Audit Office, and Accounting Auditors conduct audits based on their respective audit plans. This is called a three-part audit, and although the objectives of each audit are different, their mutual collaboration leads to the efficient implementation of audits. Overview of the Three-Side Audit Classification Audit [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","information_cat":[419],"class_list":["post-350721","information","type-information","status-publish","hentry","information_cat-information-disclosure"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 18:31:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"information_cat"},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.ehime-u.ac.jp\/en\/wp-json\/wp\/v2\/informations\/350721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ehime-u.ac.jp\/en\/wp-json\/wp\/v2\/informations"}],"about":[{"href":"https:\/\/www.ehime-u.ac.jp\/en\/wp-json\/wp\/v2\/types\/information"}],"author":[{"embeddable":true,"href":"https:\/\/www.ehime-u.ac.jp\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ehime-u.ac.jp\/en\/wp-json\/wp\/v2\/comments?post=350721"}],"version-history":[{"count":1,"href":"https:\/\/www.ehime-u.ac.jp\/en\/wp-json\/wp\/v2\/informations\/350721\/revisions"}],"predecessor-version":[{"id":350731,"href":"https:\/\/www.ehime-u.ac.jp\/en\/wp-json\/wp\/v2\/informations\/350721\/revisions\/350731"}],"wp:attachment":[{"href":"https:\/\/www.ehime-u.ac.jp\/en\/wp-json\/wp\/v2\/media?parent=350721"}],"wp:term":[{"taxonomy":"information_cat","embeddable":true,"href":"https:\/\/www.ehime-u.ac.jp\/en\/wp-json\/wp\/v2\/information_cat?post=350721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}