About Audits
Audit at Ehime University National University Corporation
Ehime University’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 Conductors | Purpose | Appointment authority, etc. | Grounds |
|---|---|---|---|---|
| Auditors’ Audit | Auditors | Ensure proper, efficient and effective operation of the corporation’s business and proper accounting and accounting | Appointed by the Minister of Education, Culture, Sports, Science and Technology | Article 11 of the National University Corporation Act |
| Internal Audit | Audit Office (Internal Audit Department) |
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’s management. | Appointed by the President | Internal Audit Regulations of Ehime University National University Corporation |
| Accounting Auditor Audit | Accounting Auditor | 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. | Appointed by the Minister of Education, Culture, Sports, Science and Technology | 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 |
Three-way audit system
Composition of Auditors
- Misako Aida (Full-time)
- Naoe Shigematsu (part-time)
For biographical and other details, please see below.
Purpose of Audit
The purpose of the audit is to ensure the proper and efficient operation of the corporation’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).
audit item
The audit will cover the following matters (Article 3 of the Standards of Audit Practice for National University Corporation Ehime University).
- Status of maintenance and compliance with related laws and regulations, business procedures manuals, and rules and regulations
- Status of implementation of mid-term plan
- Organizational and personnel management status
- Financial results (annual and monthly)
- Budget execution and fund management
- Income and Expenses
- Management of goods and real estate
- Status of Contracts
- Other necessary matters in addition to those listed in the preceding items
audit report
When submitting financial statements, etc. to the Minister of Education, Culture, Sports, Science and Technology, the audit report must be attached.
The audit reports for each fiscal year can be found at
Report of Audit Results
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).
Regulations, etc.
Basic Regulations of Ehime University National University Corporation (PDF 291KB)
Rules for Audits by Auditors of Ehime University (PDF 158KB)
Standards of Implementation for Audits by Auditors of Ehime University (PDF 88KB)
Purpose of Audit
Ehime University has an Audit Office, which reports directly to the President.
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.
Classification and Method of Audit
The classification and methods of audit are as follows (Article 3 of the Internal Audit Regulations of Ehime University).
- Audit of operations to ensure that business activities are conducted legally, reasonably, and efficiently in accordance with the corporation’s policies, plans, systems, and regulations.
- Accounting Audit Audit of the accuracy, legality, reasonableness, and efficiency of accounting procedures
Type and method of audit
The types and methods of audits are as follows (Article 4 of the Internal Audit Regulations of Ehime University).
- Periodic Audits Periodic audits based on the audit plan stipulated in Article 9 of the Internal Audit Regulations of Ehime University National University
- Ad hoc audits Audits to be conducted irregularly as needed, such as when specifically ordered by the President.
audit report
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.
Regulations, etc.
National University Corporation Ehime University Organization Rules (PDF 304KB)
Internal Audit of Ehime University (PDF 97KB)
Accounting Auditor of the Corporation
- Deloitte Touche Tohmatsu LLC
Purpose of Audit
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).
Audit Method
The accounting auditor develops an audit plan that is appropriate to the audit risk and conducts the audit based on a risk approach.
audit report
When submitting financial statements, etc. to the Minister of Education, Culture, Sports, Science and Technology, the audit report must be attached.
The audit reports for each fiscal year can be found at
related laws and regulations
National University Corporation Act
Act on General Rules for Incorporated Administrative Agencies
Audit plans, reports, etc.
For previous audit plans and reports of the Auditors and Audit Office, please click here. (campus only)
/document-sharing/150-audit-room/010-audit-room/
Council of Auditors of National University Corporations
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.
Web site of the Council of Auditors of National University Corporations