The Board of Audit (会計検査院, Kaikeikensain) reviews government expenditures and submits an annual report to the Diet.

Article 90 of the Constitution of Japan and the Board of Audit Act of 1947 give this body substantial independence from both cabinet and Diet control.

In 1968, it hosted the INCOSAI VI, the sixth triennial convention of the International Organization of Supreme Audit Institutions.

[2] The origins of the Board of Audit can be traced back to a division established in 1869 under the Daijō-kan.

The original Japanese uses the word subete to indicate that all state expenditures and revenues are subject to audit.