INTOSAI – Working Group on Environmental Auditing

SAI Contact(s) and Mandate: Japan

Auditor General

Working Group Contact(s)

  • Name: Mr Masaaki Tanino
  • Title: Senior Director, Research and International
  • Address: Board of Audit of Japan, 3-2-2, Kasumigaseki, Chiyoda-ku, Tokyo 100-8941, Japan
  • Email:
  • Phone: +81 3 3581 8125
  • Fax: +81 3 3519 6201


The mandate of the SAI gives full access to:

  • the national government
  • state-owned enterprises or state-owned companies

The mandate of the SAI gives partial access to:

  • provincial, regional, or state governments
  • local, municipal, or community governing bodies
  • semi-governmental organisations
  • non-governmental public enterprises or organisations
  • private sector enterprises or organisations

The SAI has the authority to carry out the following types of audits:

  • financial audits
  • compliance audits
  • performance audits

The mandate does not make specific references to environmental auditing.

Last Updated: March 03, 2016